Evaluation of phospholipids and cholesterol plays an important role in morphological function of sperm cells. The major objective of this study was to compare and correlate the phospholipids and cholesterol levels in seminal plasma and sperm cells of fertile and infertile men. Phospholipids and cholesterol concentration in the semen samples of 25 fertile and 25 infertile men were used for this study. There is a significant relationship between morphology of sperm with phospholipids concentration in infertile sperm subjects, (P < 0.0001, spearman r = 0.97), also a negative correlation between morphology of sperm with cholesterol concentration in infertile subjects, (P < 0.01, spearman r = -0.04). These results suggested that phospholipids were important for maintaining the normal morphology of sperm and cholesterol was found to have no effect on the morphology of sperm in fertile and infertile men.