Mesosomes are the infoldings in the plasma membrane,these are rich in enzymes that helps to perform functions like cellular respiration,DNA replication,secretion of glycocalyx and cell division.it also increases the surface area of the cell membrane.so,it has no role in the formation of inclusion bodies.

**Odd One with Respect to Mesosome: Formation of Inclusion Bodies**

Mesosomes are irregular invaginations of the plasma membrane in prokaryotic cells. They have been observed in bacteria and are believed to play a role in various cellular processes. In this question, we are asked to identify the odd one out with respect to mesosome.

**Restoration and Secretion Process:**
Mesosomes are involved in the restoration and secretion process in bacteria. They provide a large surface area for the attachment of ribosomes, which are responsible for protein synthesis. This increased surface area allows for efficient restoration and secretion of proteins by the cell.

**Cell Wall Formation:**
Mesosomes also play a role in cell wall formation. They are involved in the synthesis of peptidoglycan, the main component of bacterial cell walls. Mesosomes provide the necessary enzymes and surface area for the synthesis of peptidoglycan, ensuring the proper formation and maintenance of the cell wall.

**DNA Replication:**
Mesosomes are not directly involved in DNA replication. DNA replication occurs in the nucleoid region of prokaryotic cells, which is separate from the mesosomes. The replication of DNA is a complex process that requires the involvement of various enzymes and proteins, but mesosomes are not directly involved in this process.

**Formation of Inclusion Bodies:**
Inclusion bodies are aggregates of proteins that are formed within bacterial cells. They are usually formed under conditions of stress or as a response to changes in the environment. Inclusion bodies can be composed of misfolded or aggregated proteins that are not functional. Mesosomes do not play a direct role in the formation of inclusion bodies. This process is independent of the function of mesosomes.

In conclusion, the odd one out with respect to mesosomes is "Formation of Inclusion Bodies." Mesosomes are involved in the restoration and secretion process, cell wall formation, but they are not directly involved in DNA replication or the formation of inclusion bodies.