the process of formation of sperms.....
Spermatogenesis takes place in the seminiferous tubules of the testes. It is a complex process where diploid spermatogonia undergo mitosis and meiosis to produce haploid spermatozoa.
Since at the time of oogenesis (in females).. after meiosis I the oocytes gets divided and leads to the formation of a primary oocyte and a polar body.. after that, the primary oocyte again divide and then forms secondary oocyte (ovum or egg) and two polar bodies.. now the total no. of polar bodies are three and these three polar body submitt there cytoplasm to the secondary oocyte.. which then become large.. On the other hand, at the time of spermtogenesis (in males) formation of sperms does not lead to formation of any polar body. Rather the sperms gets fully mature by themselves.. That's why the size of the egg or ovum is larger than sperm.