In conjunction with the ice crystal component described by u/Quaytsar, what’s important is how the sperm is frozen. Sperm is typically frozen at very low temperatures (-200C or so) with the help of what’s referred to as [extenders](https://en.wikipedia.org/wiki/Semen_extender) – chemicals like glycerol or ethylene glycol (common in antifreeze) that help minimize or modify ice crystal formation so the sperm cells aren’t damaged.
Also important – many cells *are* damaged and *don’t* function after freezing and thawing, but the sheer numbers of frozen sperm in a sample mean that you can lose 90% of the sperm and still have a successful fertilization.
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