Even though tardigrades have been known since 1772, their phylogenetic position is still controversial. Tardigrades are regarded as either the sister group of arthropods, onychophorans, or onychophorans plus arthropods. Furthermore, the knowledge about their gametogenesis, especially oogenesis, is still poor and needs further analysis. The process of oogenesis has been studied solely for several eutardigradan species. Moreover, the spatial organization of the female germ-line clusters has been described for three species only. Meroistic ovaries characterize all analyzed species. In species of the Parachela, one cell per germ-cell cluster differentiates into the oocyte, while the remaining cells become the trophocytes. In Apochela several cells in the cluster differentiate into oocytes. Vitellogenesis is of a mixed type. The eggs are covered with the egg capsule that is composed of two shells: the thin vitelline envelope that adheres to the oolemma and the thick three-layered chorion. Chorion is formed as a first followed by vitelline envelope. Several features related to the oogenesis and structure of the ovary confirm the hypothesis that tardigrades are the sister group rather for arthropods than for onychophorans.