In this study, 149 samples of this species were investigated during the period from November 2009 to October 2010 in Musa estuary. After studding morphological and histological characteristics of gonad specimen; they were prepared through histological method. Samples were prepared through usual histological method and studied under light microscope.According to the results, the maturity stages of male Liza macrolepis were separated to six different successive stages. These stages were as follow: stage I, the testes were small in size and contained the spermatogonia which were only cellular components. In stage II (maturing virgin), the spermatogonia and primary spermatocytes were visible. In stage III (developing, intensive spermatogenesis was occurred and the primary and the secondary spermatocytes were the most visible cells during this stage. In stage IV (developed), cells of all stages of spermatogenesis were observed.In stage V, the testes were filled with sperms. In stage VI, residual spermatozoa and the spermatogonia were visible in the testes.