Generally, the olfactory organ of vertebrates consists of the olfactory epithelium (OE) and the vomeronasal organ (VNO). The OE contains ciliated olfactory receptor neurons (ORNs), while the VNO contains microvillous ORNs. The ORNs in the OE express odorant receptors (ORs), while those in the VNO express type 1 and type 2 vomeronasal receptors (V1Rs and V2Rs). In turtles, the olfactory organ consists of the upper (UCE) and lower chamber epithelia (LCE). The UCE contains ciliated ORNs, while the LCE contains microvillous ORNs. Here we investigated the distribution of cells expressing vomeronasal receptors in the olfactory organ of turtles. The turtle vomeronasal receptors were encoded by two V1R genes and two V2R genes. Among them, V2R1 and V2R26 were mainly expressed in the LCE, while V1R3 was expressed both in the UCE and LCE. Notably, vomeronasal receptors were expressed by a limited number of ORNs, which was confirmed by the expression of the gene encoding TRPC2, an ion channel involved in the signal transduction of vomeronasal receptors. Furthermore, expression of ORs by the majority of ORNs was suggested by the expression of the gene encoding CNGA2, an ion channel involved in the signal transduction of ORs. Thus, olfaction of turtle seems to be mediated mainly by the ORs rather than the vomeronasal receptors. More importantly, the relationship between the fine structure of ORNs and the expression of olfactory receptors are not conserved among turtles and other vertebrates. KEY WORDS: in situ hybridization, olfactory organ, transient receptor potential cation channel subfamily C member 2, turtle, vomeronasal receptors Many tertapods have two olfactory organs: the olfactory epithelium (OE) and the vomeronasal organ (VNO) [4, 15, 21, 54]. In mice, the OE lines dorso-caudal portion of the nasal cavity, while the VNO is situated at the base of the nasal septum. Chemosensory cells in the olfactory organs, namely, olfactory receptor neurons (ORNs), are bipolar neurons extending an axon basally and a dendrite apically. Generally, the ORNs in the OE bear cilia at the tip of their dendrites and project their axons to the main olfactory bulb, while those in the VNO bear microvilli at the tip of their dendrites and project their axons to the accessory olfactory bulb [20, 53, 54]. In fish, a discrete VNO does not exist and the olfactory organ is represented solely by the OE. The OE of fish contains both ciliated and microvillous ORNs which project their axons to the distinct parts of olfactory bulb [22, 45, 54]. Olfactory chemoreception is mediated by the olfactory receptors which are members of seven transmembrane, G protein coupled receptors. They are categorized into three families: odorant receptors (ORs), type 1 vomeronasal receptors (V1Rs) and type 2 vomeronasal receptors (V2Rs) coupled to G⍺olf, G⍺i2 and G⍺o, respectively [8, 11, 12, 24, 36, 44]. In mice, each ORN in the OE expresses only one OR gene out of a repertoire of over 1,000 OR genes [38, 52], whereas that in the VNO expresses one or a few members of vome...