The present study was carried out to evaluate the morphological changes in the degenerating primordial follicles induced by $gamma$-radiation. The prepubertal female mice of three weeks old ICR strain were whole-body irradiated with a dose of $LD_{80(30)}$ (8.3 Gy). The ovaries were collected at 0 h, 3 h, 6 h, and 12 h post-irradiation. The largest cross sections were prepared with histological semi-thin sections and then observed microscopically. The ratio of normal to atretic follicles was reduced significantly after 6th post-irradiation. At 6 h post-irradiation, the number of degenerated primordial follicles increased. Germinal vesicles disappeared, and lipid droplets increased. No more ooplasmic membranes were seen. Granulosa cells became round in shape, and apoptotic cells started to appear. The ratio of normal to atretic follicles in the control group was 62.50%. The ratio decreased with time after irradiation. The ratio decreased down to 51.61 %, 48.97 %, 11.11 %, and 7.14 % at 0 h, 3 h, 6 h, and 12 h, respectively. Taken together, ionizing radiation acutely induced the degeneration of primordial follicles. The patterns of degeneration are 1) apoptosis of one or more granulosa cells with relatively intact oocyte, 2) apoptosis of oocyte with intact follicle cells, or 3) apoptotic degenerations of both cells. The Present study can provide morphological clues for the identification of degenerating primordial follicles.