Reproductive structures of Pachymeniopsis elliptica (Holmes) Yamada (Rhodophyta, Grateloupiaceae) are investigated. In female gametophyte the carpogonial branch and auxiliary cell are produced in separate accessory branch system, the primary ampullar filament originated from mid-cortical layer. After fertilization, auxiliary cell joined with connecting filament becomes a fusion cell by fusing with several neighboring ampullar cells. The fusion cell produces a gonimoblast initial. It divides into gonimoblast cells, which later convert to carposporangia. In male gametophyte superficial cortical cells of vegetative filament produce two spermatangial mother cells which cut off up to three spermatangis respectively. Tetrasporangial initials are formed from the 6th to 12th cells of the cortical layer in terasporophyte, and divided cruciately to form tetrasporangium. Some of the sporangia are, however, divided zonately.