ABSTRACT:The expression of aromatase, estrogen receptor ␣ (ER␣) and  (ER), androgen receptor (AR), and cytochrome P-450 side chain cleavage enzyme (cP450 scc ) was studied in prepubertal testis. Samples were divided in three age groups (GRs): GR1, newborns (1-to 21-d-old neonates, n ϭ 5); GR2, postnatal activation stage (1-to 7-mo-old infants, n ϭ 6); GR3, childhood (12-to 60-mo-old boys, n ϭ 4). Absent or very poor detection of ER␣ by immunohistochemistry in all cells and by mRNA expression was observed. Leydig cells (LCs) of GR1 and GR2 showed strong immunostaining of aromatase and cP450 scc but weak staining of ER and AR. Interstitial cells (ICs) and Sertoli cells (SCs) expressed ER, particularly in GR1 and GR2. Strong expression of AR was found in peritubular cells (PCs). For all markers, expression in GR3 was the weakest. In germ cells (GCs), i.e. gonocytes and spermatogonia, aromatase and ER were immunoexpressed strongly whereas no expression of ER␣, AR, or cP450 scc was detected. It is proposed that in newborn and infantile testis, testosterone acting on PCs might modulate infant LC differentiation, whereas the absence of AR in SCs prevents development of spermatogenesis. The role of estrogen is less clear, but it could modulate the preservation of an adequate pool of precursor LCs and GCs. (Pediatr Res 60: 740-744, 2006)