Guinea pig taste buds were observed by transmission electron microscopy with special reference to cell types and innervation. The taste bud comprised four distinct cell types: basal, type I, type II, and type III cells. Basal cells, residing at the baso-lateral region of the taste bud without extending to the taste pore, were considered precursors of the other types of cells. The rest were all spindle-shaped cells reaching apically to the taste pit. Type I cells were characterized by the darkest appearance of the cytoplasm, apically possessing large, electron-dense granules and basally enveloping intragemmal nerves. This cell type, intervening between the other types of cells, was postulated to be sustentacular in nature. Type II cells, the largest and lightest cells in the taste bud, possessed a conspicuous stack of smooth endoplasmic reticulum above the nucleus. Due to their intimate and specialized relationships with nerves, the type II cells were presumed to receive an efferent innervation. Type III cells made synaptic contacts with nerves and contained dense-cored vesicles, which accumulated in the synaptic areas. This finding strongly suggests a gustatory function for the cells. The occurrence of such numerous peptidergic-type granules gathering to gustatory synapses as demonstrated in this report has not been recorded in previous papers on mammalian taste buds. The nerve terminals on the type III cell also contained synaptic vesicles, thus suggesting a reciprocal synapse here. The taste bud often included degenerating cells which were demonstrated to be phagocytosed by extrinsic cells identified as macrophages.