In human beings second polar body is formed by

In human beings second polar body is formed by meiosis II in secondary oocyte.

• Meiosis I: In the ovaries, the primary oocyte undergoes meiosis I to produce two unequal-sized cells. One is the secondary oocyte, which contains most of the cytoplasm and is the one that has the potential to be fertilised by a sperm. The other, smaller cell is the first polar body.
• Meiosis II: If fertilization occurs and a sperm penetrates the secondary oocyte, it completes meiosis II. Meiosis II results in the formation of the second polar body and the haploid female pronucleus (which eventually fuses with the male pronucleus from the sperm to form a diploid zygote).