In prokaryotic cells, the plasma membrane forms several infoldings which appear as membranous structures. Mesosome is one such extension of the plasma membrane in the form of vesicles, lamellae or tubules. They are thought to be associated with cell wall formation, chromosome replication, secretion and also thought to be equivalent of eukaryotic mitochondria as they are thought to contain respiratory enzymes and have a role in cellular respiration. Mesosomes are more commonly seen in Gram positive bacteria.