Sperm cells come from germ cells, specifically spermatogonia, which are found in the seminiferous tubules of the testes.

Here's a breakdown:

* Germ cells are the cells that give rise to gametes (sperm and egg cells).

* Spermatogonia are the primordial germ cells specifically destined to become sperm cells.

* Seminiferous tubules are the long, coiled tubes within the testes where spermatogenesis (the process of sperm production) occurs.

So, the tissue from which sperm cells arise is technically germ cell tissue found within the seminiferous tubules of the testes.