Summary. A large proportion of the somatic cells of the developing ovaries of mouse, human and rabbit stems from the mesonephric tissue. In the immature mouse ovary and in the 19-day-old fetal rabbit ovary, the first steroid-producing cells differentiate among the mesonephric-derived cells within the ovary. In the fetal human ovary, the first steroid-producing cells arise in the inner part of the cortex and differentiate concomitantly with the formation of small follicles. The origin of the early steroid-producing cells in the human ovary is still uncertain.