It's been my experience, through single friends with children, that boys are a bit easier to have 'the talk' with than girls. They tend to be more interested (read: clueless and wanting to learn) than young girls. On the other hand, the ones that I know had some close male figure to at least sit in on the talk to make the boy feel less awkward.
The best advice I can give you is to get the ball rolling, be honest and don't get too clinical. Once the ball is rolling try to get him asking questions and then sit back and answer; make it more of a Q&A than a lecture if you can. That way he feels like he is in charge of the conversation and almost coming to you for advice instead of that typical awkward birds & the bees thing.
Let me ask, have you noticed him taking interest in any specific girls? Because if so, I would advice resisting the temptation to strike up the conversation that way bringing up names at all. It can be very embarrassing for a man of any age to have to be forced to confront his feelings for a girl before he is ready to.
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"The courts that first rode the warhorse of virtual representation into battle on the res judicata front invested their steed with near-magical properties." ~27 F.3d 751
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