The annual cycle of Myotis macrodactylus seminiforous epithelium and morphological features of spermatids during spermiogenesis were observed using a light microscope. Seminiferous yubule diameters gradually began to increase from April (60-63μm) in the early arousal period, attained a peak in July (172-175μm), and decreased repidly to the size in October (70-75μm), and gradually decreased to March (48-50μm) the next year. M. macroducylus spematogenesis begins in April, peaks in mid summer (July) and is suspended from October to March in the Next year. Spematocytogenesis have occurred from April to June only. Spermiogenesis ocurred from July to September. The transformation of speamatids into spermatozoa M. macrodactylus was divided inyo six stages. When the mating periods were finished, from October, the redundant spermatogenic cells in the seminiferous tubule englufed by phagocytosis of Sertoil cells, and and phagocytosis was contibually observed from November to March the next year. During the Phagocysis, the seminiferous was opened from July to September, and closed from October to June the next year. Therefore, the make reproductive pattern of the Korean bat, M. macroductylus belong to "Pipistrellus patterm" according to the opinion of Gustafson (1979). The results suggest that the adaptive strategy for long hibernation serves as the mechanism to regulate the breeding cycle.