The study was conducted during September to February months in the laboratory to understand the reproductive biology of Anabas testudineus. The gonads of Anabas testudineus were studied morphologically and histologically during non-breeding season. It was found that the genital material (milt and ova) their structure, number and volume etc. are regulated according to the influence of seasonal cycle and hormonal secretion. The non- breeding season of Anabas testudineus was categorized into post spawning phase and preparatory phase on the basis of above gonadal cycle. The testicular and ovarian cyclicity was divided into post spawning phase (September- December) and preparatory phase (January-February).