The filiform papillae of subadult alligator (120 cm 260 cm total length) tongues are examined by scanning electron microscopy and electron microprobe analysis. The filiform papillae form cone-like structures and are observed over the entire dorsal surface of a relatively long tongue with a round tip. The filiform papillae are composed of four layers; outer, upper intermediate, lower intermediate, and basal layer. The keratinized epithelial cells are analysed by the sulphur (S), and nitrogen (N) content levels. The S content is higher than that of N. In the anterior side of the filiform papillae, this content is lower than that in the posteriors. The S content is highest of all at about 2μm in depth from the surface. These results suggest that the use of S concentration measurements may serve to be an effective tool for a simple, offhand evaruation of keratinization.