Background: Empagliflozin has antioxidant properties. An in- crease in blood sugar causes increase in the level of oxidative stress and a disturbance in the glucose metabolism of the testis. We aimed to investigate the effect of empagliflozin on the num- ber of spermatogenic, Sertoli and Leydig cells in diabetic rats. Materials and Methods: 18 adult male rats were divided into control, diabetic (streptozotocin (65 mg/kg b.w) and nicotinamide (110mg/kg b.w), intraperitoneal injection) and diabetic+Empagliflozin group (10 mg/kg b.w/day, gavage, 8 weeks). After 8 weeks, IUR sections were prepared from the right testis and after tissue passage, 20 μm thick sections were prepared. spermatogenic, Sertoli and Leydig cells were count- ed. The data were analyzed using ONE-WAY ANOVA and Tuk- ey's test, and the significance level was P<0.05. Results: A significant decrease in the number of spermatogo- nia cells, primary spermatocytes, round spermatids, elongated spermatids, Sertoli, and Leydig cells were observed in the dia- betic group compared to the control (P<0.001). In the diabetic+ Empagliflozin group the average number of spermatogonia cells and primary spermatocytes (P<0.01), round spermatids (P<0.001), elongated spermatids (P<0.001), Sertoli (P<0.01) increased significantly compared to the diabetic group(P˃0.05). Conclusion: Empagliflozin improves the effects of type 2 dia- betes on the number of spermatogenic and Sertoli cells but does not affect the number of Leydig cells.