The gubernaculum develops during testicular development as a column of fibrous connective tissue between the inguinal regions to the caudal pole of the testis. The abdominal component of the gubernaculum is covered by mesentery. The extra-abdominal component is initially attached to the abdominal wall, but moves caudally as the inguinal rings and scrotal sac develop. During late gestation or the early post-natal period (depending on the species), the intraabdominal developing testes descend through the inguinal rings to the scrotum while a portion of the gubernaculum shortens and eventually becomes the scrotal ligament. The mechanism in which the gubernaculum condenses and shortens is not completely understood.