ATP sensitive K þ (K ATP ) channels are important linkage of cell membrane excitability to its cellular bioenergetic state. These channels are composed of pore-forming subunits and regulatory subunits. The present study focused on the cellular expressions and localizations of these subunits in rat testis. RT-PCR analysis showed that rat testis contained five K ATP channel subunits, Kir6.1, Kir6.2, SUR1, SUR2A and SUR2B. Immunoblot assay showed that proteins of Kir6.1, Kir6.2, SUR2A and SUR2B were expressed in rat testis. Immunohistochemistry revealed these K ATP channel subunits were positive in different localizations of spermatogenic cells, Sertoli cells and Leydig cells, which implies these subunits playing important roles in spermatogenesis. Co-localization of Kir6.2 with SUR2B was determined in acrosome or head cap of spermatids by double immunofluorescence analysis by indicating K ATP channel might be formed by Kir6.2 and SUR2B in acrosome of spermatids. Different localizations of the K ATP channel subunits in the cell membrane and membranous organelles of spermatogenic cells and Sertoli cells indicated the complex and multiple functions of K ATP channels in rat testis. Anat Rec, 294:729-737, 2011. V V C 2011 Wiley-Liss, Inc.