In this study the light microscopic aspect of the adult squirrel testes were investigated. For this purpose, four adult squirrels were used. Testes were surrounded by tunica albuginea. In the subcapsular area there were blood vessels. The seminiferous tubules formed heterogenous groups. There were germ cells and Sertoli cells in the walls of the tubules. There were Leydig cells around the capillaries in the interstitial connective tissue between the tubules.