Electron microscopic examination of the lingual mucosa of the turtle, Clemmys japonica, revealed the occurrence of Merkel cells that shared many morphological features with Merkel cells in other vertebrates. Merkel cells were located exclusively in the basal portion of the epithelium near the taste buds. We also found occasional Merkel cells devoid of nerve contact. Nerve terminals approaching these non-innervated Merkel cells were occasionally found in the connective tissue just beneath these cells.