A polar body is a small haploid cell that is formed concomitantly as an egg cell during oogenesis, but which generally does not have the ability to be fertilized. When certain diploid cells in animals undergo cytokinesis after meiosis to produce egg cells, they sometimes divide unevenly.
Normally, in the production of gametes, a precursor cell divides twice, which reduces the number of chromosomes in half. In oogenesis, the other three potential “daughter cells,” containing mostly nuclear material, will die. Only one of the four cells produced becomes an oocyte (ovum). Thus, the remaining ovum retains all the cytoplasmic nutrients, which it will need to begin developing an embryo if it is fertilized.
This is not the case in sperm production. All the divisions produce potential sperm.