The germinal epithelium is the epithelial layer of the seminiferous tubules of the testicles.

The cells in the epithelium are connected via tight junctions.

These eventually develop into sperm cells (spermatozoon).

Typically, the spermatogenic cells will make four to eight layers in the germinal epithelium.

[1] This article incorporates text in the public domain from the 20th edition of Gray's Anatomy (1918)