This study was conducted in the coastal estuaries in Bac Lieu and Ca Mau provinces in order to provide data on morphological and histological characteristics of as well as the spermatocyte development at every stage of the development of testis of goby Glossogobius sparsipapillus. The analysis results of 226 fish individuals, collected monthly from April 2019 to September 2019 by using the bottom nets, showed that the testis of this fish was double strands. In stage I, testis was small, thin and transparent; and the weight and size of testis increased from that stage onward. The colour of the testis became ivory white with the smooth and puffed surface. Spermatogonia were found through the cross-section of the testis in stage I, and then they were divided into primary spermatocytes and secondary spermatocytes, which were interlaced in stage II. In stage III, spermatids appeared in testicular lobes and developed into sperm in stage IV. This fish species is a multiple spawner during the breeding season, because there are several developmental stages of spermatocytes in their histology. This result is the basis for further research on artificial reproduction of this fish.