the epididymis is where sperm are formed
The seminiferous tubules of the testes are the starting point for the process, where stem cells adjacent to the inner tubule wall divide in a centripetal directionâbeginning at the walls and proceeding into the innermost part, or lumen âto produce immature sperm. Maturation occurs in the epididymis.permatogenesis takes place within several structures of the male reproductive system. The initial stages occur within the testes and progress to the epididymis where the developing gametes mature and are stored until ejaculation.