Sorry- but why not links? Honestly it describes it much more eloquently and through than I can.
Basically sperm are made by specific cells that only make sperm cells. Normal cells- skin, heart, bone, etc. multiply the DNA before they divide and then divide in two so that each cell has 46 identical chromosomes. Sperm do not, they divide and then divide again unevenly. This is why sperm have only 23 chromosomes instead of 46. Don't know if I can explain it simpler than this.
Is there any thing specifically you wanted to know about sperm?
i would prefer not use links i want the answer right here
Wiki crash course in sex ed :D
http://en.wikipedia.org/wiki/Spermatogenesis