Meiosis is the process by which gametes are formed in both male and female animals. In males, spermatogenesis occurs in the testes and involves one cell undergoing meiosis I and II to produce four haploid sperm cells. In females, oogenesis occurs in the ovaries and involves one cell receiving most of the cytoplasm after meiosis I and undergoing meiosis II to form a large haploid egg, while the other cell becomes a non-viable polar body.