The male Gonads or Testes are embryologically derived from “Mesoderm” except for Primordial germ cells giving rise to spermatogonia which are derived from epiblast. The true sources are the mesothelium lining the posterior abdominal wall, underlying mesenchyme & Primordial germ cells. The gross changes occurring during development of male gonads are studied in much more detail as compared to histological changes therefore very few studies available on the same. One of the defining characteristic features of the living beings is their ability to continue the progeny which is emphatically the function of the testis with an additional course of endocrine function in human species. The present prenatal study of histogenesis of human foetal testis is carried out to know the occurrence of various cell populations like germ cells, Leydig cells, Sertoli cells and peritubular cells at different gestational periods. 10 aborted male human foetuses between 8- 26 weeks of gestational age with no obvious congenital anomalies were obtained for study.