The morphological characteristics of bovine and equine gustatory lingual papillae are compared by scanning electron microscopy. The fungiform papillae in the cow have a shape that corresponds to their name, while in the horse, they almost do not emerge from the surface of the tongue. These papillae show taste pores in both species. The vallate papillae, four times larger in the horse than in the cow, show a complex organization of papillae and secondary grooves in the horse. In the cow, they occur single and are surrounded by a thick annular pad of lingual mucosa. Taste pores have been observed in the vallate papillae of both species, whereas in the foliate papillae, they are present only in the horse. A characteristic distribution of stratified scales and channeled tracts is observed on the surface of all gustatory papillae in both species. The possible functional importance of each type of gustatory papilla is discussed on the basis of their morphostructural features.