The dorsal lingual surface of the flying squirrel was examined by scanning electron microscopy (SEM). Filiform (FI), fungiform (FU), foliate (FO) and vallate papillae (VA) were observed. The FI were distributed over the entire dorsal surface of the tongue. In the region of the VA, the FI appeared as giant cones. The FU were present as rounded bodies scattered over the dorsal surface of the tongue. They were relatively scarce and appear to be concentrated around the edges of the tongue. The FO were observed on the posterolateral regions of the tongue. The flying squirrel showed the triangular arrangement of the three VA, with the apex of the triangle directed posteriorly.