This study was carried out to examine macroscopic and light microscopic structure of vallatae papillae in squirrels. In this study, 10 tree squirrels were used (5 male and 5 female). Macroscopically, squirrel tongue was observed relatively long and narrow. The tongue was 2.75±1.7 cm in lenght and 0.75±1.2 cm in wide. There were two types of taste papillae in squirrel tongue. These were papillae fungiformes and papillae vallatae. In squirrel, at the posterior part of the tongue, between the body and the root, 3 vallatae papillae was observed surrounded by a deep ditch. These three papillae were positioned in shape of Λ. Such that; The one in the middle was located at the back of the other two. Papillae vallatae were covered with a strafied squamous epithelium. Taste buds were located intraepitelially only on the inside wall and on the bottom-half of the ditch. And they were generally counted to be only 4 on each wall. In totally, it was counted 278 taste buds in vallata papilla. Ditch wall surface area was calculated to be 0.58 mm².