ABSTRACT. The expression of T1R3, a taste receptor essential for the perception of sweetness and umami-taste, was examined by immunohistochemistry to determine whether and where it may be localized in the liver and pancreas. In the liver, both immunopositive and immunonegative reactions were detected; bile ducts and intercalated portions of the bile ductules were immunopositive to T1R3, while arterioles and venules were immunonegative in interlobular connective tissue. In the hepatic lobule, all other cells including liver cells (hepatocytes) and bile capillaries were immunonegative. In the pancreas, all endocrine portions of the pancreas were immunonegative to T1R3. Within the exocrine portions, immunopositive reactions were detected in excretory duct cells, intercalated cells, and centroacinar cells. In contrast, acinar cells were immunonegative, as were vessels, lymph capillaries, nerve fibers, and connective tissue cells in the exocrine portions. The restricted localization of T1R3 in the duct cells of the liver and pancreas in the present study may indicate that T1R3 is involved in monitoring changes in the makeup of bile and pancreatic juices in the hepatic and pancreatic duct systems.