Summary: The multivesicular nuclear body (MNB) within the Sertoli cell nucleolus has been observed in the ruminant testis, but not in other mammalian species. Generally, the MNB is composed of vesicles, tubules and ribosome-like structures. This study has been conducted in order to clarify MNB formation during postnatal development. The testes were obtained from immature Shiba goats at 1, 2, 3, 4, and 5 months old, and from adults. They were fixed with 5% glutaraldehyde, postfixed with 1% OsO 4 , dehydrated in ethanol and embedded in Araldite-M. The serial cross-sections of seminiferous tubules were morphologically and morphometrically observed using light and transmission electron microscopy. In these Shiba goat testes, the MNB contained vesicles and tubules in various sizes, as well as ribosome-like structures. The volume of each Sertoli cell nucleus at each age (1, 2, 3, 4, 5 months old and adult) was about 269.3 mm 3 , 327.1 mm 3 , 361.3 mm 3 , 431.2 mm 3 , 525.0 mm 3 , and 760.4 mm 3 , respectively. The average number of vesicles per Sertoli cell nucleus was 0, 7.4, 11.1, 12.3, 15.5, and 32.7, respectively. At 1 month old, one or more nucleoli with fibrillar components were identified in the Sertoli cell nucleus. No MNB was observed. At 2 months old, a MNB first appeared, though it was underdeveloped and infrequently encountered. At this stage, a MNB, consisting of a small amount of vesicles and ribosomes, was located in the peripheral region of the nucleus. At later stages (3, 4, and 5 months old), MNBs gradually developed, increased in number, moved from the periphery to the central region of the nucleus, and associated with the nucleus to form a well-developed MNB. In the adults, the Sertoli cell nucleus displayed a welldeveloped and large-sized MNB situated in the central region.