Spermatogenesis is the process whereby the seminiferous tubules produce sperm. There are three steps in spermatogenesis: 1) meiosis, during which the number of chromosomes in the cell is reduced to half or 23 chromosomes each; 2) meiosis II, during which each haploid cell forms spermatids; and 3) spermiogenesis, during which each spermatid develops into a sperm cell with a head and tail. The entire process of spermatogenesis takes about 64 days.