The question concerning to the sexual reproduction origin at plants and animals remains an enigma up to day. The most curious moment consist in the identical resemblance of some key structures and processes, which forms the sexual reproduction statute of plants and animals kingdom, regnum’s which appeared in different geological periods. The paper contains the embryological and evaluative analysis of sexual process at algae, fungi, mousse, ferns, Gymnospermae and Angiospermae. The sexual and sporophyte cell’s ontogeny, gametogenesis, fertilization, zygothogenesis and embryogenesis was analysed in the light of the synthetical theory and Darwinist’s evolution, where the generation alternation, the structure and function amplifi cation belongs to the genetical recombination.