Meiosis occurs in germ cells, which are specialized reproductive cells found in sexually reproducing organisms. In animals, these germ cells are the precursor cells that give rise to gametes: sperm in males and eggs (ova) in females.
During meiosis, a single diploid germ cell undergoes two consecutive divisions to produce four haploid cells. Each of these haploid cells contains half the number of chromosomes compared to the original diploid cell. In humans, for example, the diploid number is 46 (23 pairs of chromosomes), so meiosis results in four haploid cells, each containing 23 chromosomes.
In summary, meiosis takes place in germ cells and produces four haploid gametes.