The testes of frogs and rats differ in several structures, including the tunica albuginea, which consists of a thick fibrous sheet of connective tissue in both species. Interstitial cells in both secrete androsterone and testosterone, with Sertoli cells providing nutrients to mature spermatozoa and participating in steroid biosynthesis. However, frogs lack a germinal epithelial component in their seminiferous tubules, which are lined by a single layer of cuboidal cells in both species.