spermatids
Spermatogonia lining the seminiferous tubule undergo mitosis to form primary spermatocytes , which are also diploid. The primary spermatocytes undergo the first meiotic division to form secondary spermatocytes , which are haploid. Spermatocytes make up the next layer of cells inside the seminiferous tubule. Finally, the secondary spermatocytes complete meiosis to form spermatids . Spermatids make up a third layer of cells in the tubule.