AbstractThe localization and structure of intercellular junctions and barriers in the extragemmal epithelium of canine fungiform papillae were determined by using both morphological and electrophysiological methods. Gap junctions were located in all epithelial strata with the exception of the stratum corneum, suggesting that the epithelium functions as a syncytium. The extracellular space of the stratum corneum was composed of a discontinuous, three‐dimensional network of tight junctions, modified desmosomes, and lamellar bodies. A zonula occludens, which stops the penetration of lanthanum, is present in the uppermost layer of the stratum granulosum. In freeze‐fracture replicas, tight junctions appear as extended networks of ridges of variable thickness on the PF fracture face and complementary grooves on the EF fracture face. The relatively high resistance pathway resulting from the layers of corneocytes and networks of tight junctions and lamellar bodies in the stratum corneum is bypassed by the low‐resistance pathway provided by the taste