The functional and morphological characteristics of the fungiform papillae (FuP) on the anterior dorsal surface of the cat and rabbit tongues were studied and compared using a scanning electron microscope (SEM), because the comparison of the functional and morphological relationship of FuP in microvascular cast specimens (MVCS) between these tongues is as yet not clear. In both species, FuP were found to be distributed sporadically among the numerous filiform papillae (FiP). In the cat, in particular, FuP were classified into four types (FuP I-IV) according to the shape and size of a main process (MP) and the number of accessory processes (AP). Each FuP, (FuP I-III lay along oblique lines of FiPs) contained a MP and many APs lying at the anterior basal margin of the MP, whereas FuP IV contained only the small fishnet-ball-shaped MP. In the rabbit, however, only the similar size and shape of the capillary loops, resembling the carnation flower, were scattered among FiPs on the anterior dorsal surface of the fore-tongue. These results suggest that in comparing the functional sense mechanism in both species, the FuP of the rabbit tend to be more simple than those of the cat in respect to taste sense.