Cryptorchidism was provoked in 3 day old rats treated with 17-beta-estradiol over 30 days to identify the cells that express the androgen receptor (AR) during experimental testis descent in the gubernaculum. In one group of animals, testis descent was induced with human chorionic gonadotrophin (hCG) applied daily for 5 or 10 days. A correlative study using a testosterone radioimmunoassay with electron microscopy and immunocytochemical detection of AR was performed in gubernacula of hCG treated and untreated control animals. The gubernaculum of rats undergoing testes descent showed a dramatic increase in the number of AR-positive cells. These were located in the connective tissue among smooth muscle cells in the gubernacular cord and between striated muscle fibers in the bulb. In both regions, the AR-positive cells were identified as fibroblasts. Several clusters of amorphous material appeared in the extracellular matrix of the connective tissue in hCG treated rats. Our results suggest that testosterone induces the expression of AR in gubernacular fibroblasts which seem to degrade the extracellular matrix during gubernacular involution.