Sex differentiation was studied in tadpoles of Pleurodema borellii which lives in different geographic area of Argentina, fixed at various stages of metamorphosis. Gonads are sexually undifferentiated till the larva reach about 20 mm body length stage. Nevertheless sex differentiations occurs before metamorphosis take place, at about 30 mm. body length stage; gonads show macroscopic and microscopic difference at this time. Therefore P. borellii seems to belong to a "differentiated race".