Endosperm in Finns (gymnosperm) is formed before fertilization haploid. The embryosac (i.e., haploid) in gymnosperms, is formed by the reductional division from megaspore mother cell. The functional megaspore enlarges and its nuclei divides repeatedly to form free nuclei. Later wall formation occurs from periphery towards centre. This forms cellular mass of gametophytic tissue known as endosperm.