Existing reports on sperm structure in the emu do not adequately illustrate or describe all the salient ultrastructural features necessary for a meaningful comparison of normal and abnormal sperm in this species. As sperm morphology forms an important parameter in determining semen quality, and in view of the proposed role of artificial insemination in the farming of ratites, this paper re-evaluates and complements the existing data on the topic, provides a fully illustrated description of emu sperm ultrastructure and documents some unreported morphological features. Conventional transmission (TEM) and scanning (SEM) electron microscopy, as well as high resolution SEM, was used to describe the ultrastructure of sperm harvested from the distal deferent duct of sexually mature birds slaughtered during the breeding season. In addition to broadly confirming the basic ultrastructural characteristics previously described for emu sperm, this study revealed a number of unreported morphological features. These included distinct differences in surface properties between the acrosome and nucleus, the presence of a thread-like appendage near the base of the nucleus, variable positioning of the annulus relative to structures located at the midpiece -principal 1 piece junction and regional differentiation of the principal piece. Although the emu displayed similar basic morphological features to sperm of other ratites and the tinamou, marked structural peculiarities were obvious, notably the lack of an endonuclear canal and a perforatorium as well as the presence of significantly more mitochondria in the midpiece coupled with an absence of inter-mitochondrial cement. Whereas the broad morphological features of emu sperm would appear to add credence to the general view that the ratites, together with the tinamous, form a monophyletic group at the base of the avian phylogenetic tree, it is also clear that emu sperm are distinctly different from those of the ostrich, rhea and tinamou which together share morphological affinities This observation may lend some support to the alternate view that the Australasian ratites represent a separate clade that developed independently from flightless ancestors.