The dcvctopincnl of sporangium and sporogenesis in hoetes taiwanensis DcN'ol arc described. Based on cell lineage ond cytoplasmic contcnls, Ihc sporangium in !. taiwanensis is suggested lo be of hypodermal origin. The ontogeny of niicrosporangiuni and megasporangium arc (lie same in tlic early stage. The first indication of the young microsporangium is ihc difTcrentiaiion of the irregular groups of dccplv-s(aining cells (micro-^porocytcs) and liglidy-siaining cells (which become (rabccula, (apetum and pari of sporangial wall), whereas ihc carlisi indication as a megasporan-gium is Ihc enlargement of the nicgasporocylcs. The first fruiting leaves in the growing season arc always mcgasporophylls, and (hen followed by microsporophylls. There is occasionally some irregularity in the order of succession, and sometimes a sporangium is found bearing both micro-and mcgasporcs.