We investigated the expression of novel protein kinase C (PKC) delta and theta in the testes of pigs and cattle using Western blot and immunohistochemical analysis. PKC delta and theta are recognized in the testes of pigs and cattle by Western blot analysis. We found in immunohistochemical study that PCK delta was localized in the spermatids of seminiferous tubules, but not in the interstitial cells, while PKC theta was recognized only in the interstitial cells of the testes of in both species. These findings suggest that PKC delta and theta play an important role in the development of spermatozoa and the regulation of androgen in the testicular interstitial cells (probably Leydig cells), respectively.