The mechanical papillae of the horse and cow were studied by scanning electron microscopy in order to determine their morphostructural characteristics and the differences between the two species.The horse has only thin, small and interlaced filiform papillae, while the cow shows robust and more ordered filiform papillae. Furthermore, the cow tongue presents conical and lenticular papillae surrounded by a papillary groove. A characteristic distribution of stratified scales and channeled tracts is observed in conical and lenticular papillae but not in the filiform papillae. The morphostructural features of each papilla are analyzed and compared in each species and their possible significance is discussed.