The domestication of the rabbit (Oryctolagus cuniculus) has allowed the passage of a reproduction of the annual rate to a non-seasonal type, observing calving throughout the year. However, there are reproductive parameters which indicate that there is still some seasonality, for example, testicular position, which corresponds the rabbit to seasonal long days. This study examines the morphology of testes and epididymis, comparing the biostructure of testicular coverings of male rabbit (Oryctolagus cuniculus) during the resting phase and sexual activity. For this, six male rabbits were used, three for the month of January, and three in September. The specimens were clinically healthy, sexually mature, and had an average weight of 2.5 kg. Testes were obtained with their scrotal sacs, which are processed using current histological and trichromic technique. Spermatogenic index and interstitial cell index were recorded according to Grocock & Clarke. During the month of January, it showed a clear decrease in testicular reproductive parameters, with IE = 3, and ICI = 4. By contrast, during the sexual activity it was observed IE = 5 and ICI = 5. During both periods, the albuginea tunic showed no large variations in thickness. Further, there is a great development of the cremasteric muscle in both stages, it was concluded that it does not undergo atrophy during the regression phase, possibly attributable to the voluntary cryptorchidism that this species has.