The ionic basis of the receptor potential elicited by salt stimuli in a frog taste cell was studied with intracellular microelectrodes and lingual artery perfusion. 2. The amplitudes of the receptor potentials induced by salts were decreased by 32-60% when interstitial Na+ and Ca2+ were replaced with choline+, tetramethylammonium+ and tetraethyl-ammonium+. 3. After removal of Na+ and Ca2+ from both interstitial and superficial fluids, the reversal potentials of NaCl induced receptor potentials changed depending upon the stimulus concentrations. 4. These results indicate that the direct influx of Na+ across the receptor membrane, as well as the influx of interstitial Na+ across the basolateral membrane, occurs during NaCl stimulation.