The effects of Zenker-formol, Carnoy, Orth and Bouin's fixatives on the development of acrosomal system during spermiogenesis in buffalo, goat and ram were compared. Using Zenker-formol, Orth and Bouin's fixatives it was found in the Golgi and cap phases that the acrosome is derived from the inner and outer zones of acrosomal system. With Carnoy's fixative it was seen that the weakly stained granules are surrounded by a vacuolar space. In the acrosome and maturation phases the acrosome and head cap stain uniformly in the tissue fixed in Zenker-formol, Orth and Bouin's fixatives. In Carnoy fixed tissue the PAS-positive material in the spermatids is weakly stained.