The ultrastructure and cytochemistry of merogonial and gamogonial stages and early unsporulated oocysts of Goussia sparis in the intestine of Sparus aurata were studied. The typical pellicle was observed in some stages. The different stages might appear in intraepithelial or supraepithelial positions, but they were always intracellular. First steps of two apparently different endomerogonies were observed in intra- and supraepithelial positions, respectively. An apparent ectomerogony also occurred in supraepithelial stages. Developing macrogamonts showed surface invaginations and were densely packed with ribosomes, well-developed rough endoplasmic reticulum, mitochondria, amylopectin granules, lipidic droplets, and wall-forming-like bodies. The latter could participate in the formation of the oocyst wall. Abundant and large mitochondria, together with residual nuclei, appeared in advanced microgamonts. Microgametes showed two flagella with microtubul arranged according to the typical pattern. An increase in polysaccharide content was observed with coccidian development, reaching a maximum in zygotes and unsporulated oocysts.