The sperm acrosome is derived from:
The sperm acrosome is a cap-like lysosome-related organelle containing hydrolytic enzymes like acrosin, hyaluronidase, and proteases for egg coat penetration. During spermiogenesis in round spermatids, Golgi stacks produce proacrosomal vesicles carrying mannose-6-phosphate-tagged enzymes that fuse and spread over the condensing nucleus, forming single acrosomal sac. Subsequent acrosomal maturation involves Golgi-dependent glycosylation and sorting of adhesion molecules such as bindin. Origin explains acidic interior, lysosomal enzyme content, and receptor-mediated sorting, distinguishing it from endoplasmic reticulum that synthesizes proteins or mitochondria generating ATP.
Ref: Gilbert, Developmental Biology, 12th ed., Chapter 7: Spermiogenesis - Golgi origin of acrosome and acrosomal enzymes.