The buds of the sponge Tethya seychellensis, collected in May 2006 from South Male Atoll (Maldives), have been processed for histological and ultrastructural investigations. Buds show three stages, different in morphology and size, reflecting different steps of their differentiation: round-shaped buds (stage I), cylindrical-shaped buds (II) and thin-stalked spear-shaped buds (III). Cells with inclusions, belonging to the category of spherulous cells, are the main components of these buds. At stage I, some irregularly shaped cells, probably precursors of the choanocytes, are able to engulf and remove portions of the collagen matrix, a feature which could be interpreted as an initial step in choanocyte differentiation. Tethya seychellensis stands out among the other congeneric species owing to the occurrence of choanocyte chambers in the unreleased buds, as observed at stages II and III. The precocious differentiation of the choanocyte chambers allows the detached bud to act as a young functional sponge, thus enhancing the survival chances of these filter-feeding organisms. The structure of the buds of T. seychellensis stresses once more that in the genus Tethya the organisation of the buds represents a species-specific process, which varies according to the plasticity and the morphogenetic potentiality expressed by a single species
