A multilayered structure, previously recorded only in bryophytes, is reported in spermatids of three species of Equisetum. It is interpreted as comprising four layers, recalling the Vierergruppe of Marchantia spermatids. Unlike the multilayered structure of bryophyte spermatids, a rather compact organelle, that of Equisetum forms a thin strip extending almost the whole diameter of the cell. As in bryophytes the upper layer of the Equisetum multilayered structure is composed of parallel microtubules, extending far beyond the underlying layers. The microtubular band is considered equivalent to the similar structure seen in a variety of plant spermatozoids, but in Equisetum it is much longer and composed of many more microtubules than reported from any other plant spermatozoid. The morphology of the multilayered structure is related to the large size and short, broad form of Equisetum spermatozoids. © 1969 Springer-Verlag.