Gubernaculum testis was described way back in 1762 since then it had been considered to have a role in descent of testis. Position of testis in relation to crown rump length and gestational age was studied in detail by many authors in western world. In this study the same parameters were studied in detail and compared with other studies. Materials & methods- Aborted male human foetuses between 12th to 40th weeks of gestational age with no obvious congenital abnormality were taken for study. The crown rump length and other measurements were taken. The position of testis, length of gubernaculum & its distal attachments ligaments of Lockwood were noted. Observations and results- The length of gubernaculum was increased just before descent and decreased with descent. Also the thickness of gubernaculum was increased during descent. The length remained more or less constant from 12th week to 40th week and a slight decrease in length was observed. All testes were not descended in to inguinal canal up to the age of 24 weeks. All testes above the age of 34 weeks had reached the scrotal sac. Conclusion- the gubernaculum is important structure in descent of testis and along with several other factors helps in descent of testis. Position of testis was variable between 24 to 34 weeks of gestation & all testes had descended in scrotal sac after 34 weeks of gestation.