We studied the classifications, topographic distribution and cellular lines of taste bud components in vallate, foliate and fungiform papillae of young, mature and old men with light microscopy, SEM, and TEM. By identifying ultrastructural and immunocytochemical characteristics, three distinct sensorial cells were identified, along with a few basal cells: dark type I cells, light type II cells and light type III cells. These cells extend from the epithelial basal lamina to the gustatory canal, where their apical cytoplasm sends long microvillous expansions. Excluding those of the fungiform papillae-which never go beyond the lower third of the gustatory canal, and are always void of dense substance-the microvillous expansions continue to the external border of the taste pore. Dark type I cells are rich in free ribosomes, tubular RER and large dense granules. Light type II cells with scarce ribosomes and RER, do not have enough peculiar ultrastructural characteristics to be considered effector or phagocyte elements. Light type III cells are characterizes by dense core vesicles whose peculiar ultrastructural characteristics in the foliate and vallate papillae, should be considered a consequence of different functional phases. After comparative evaluation the authors hypothesized on the functional value of some ultrastructural aspects and on the dense core vesicles which are immunoreactive to 5-HT. They observed that all gustatory cells are involved in taste transduction based on behaviours caused by microvilli in the gustatory canal and gustatory cell relationships with nerve endings. Moreover the authors noted that age does not seem to influence taste perception.