We used α-gustducin, a taste-cell-specific G protein to investigate the onset of taste transduction and its relation to the development of the palatal and lingual taste buds. Frozen cryostat and paraffin sections were prepared from the palatal and lingual gustatory epithelium of the rat from birth till postnatal day 21 (PN 2ld). At PN 1-7d, α-gustducin-immunoreactive solitary ovoid or bipolar cells were scattered among the oral epithelium either horizontally along the oral surface or vertically oriented between the basal lamina and oral surface. In the circumvallate and foliate papillae, these cells became wrapped in α-gustducin-immunonegative cells surrounded by an extracellular space forming a bud-like structure. Simultaneously, different stages of typical taste buds were recognized, but α-gustducin was only expressed in some neonatally developed pored buds. At PN 1d, α-gustducin was expressed in pored taste buds with a relatively higher frequency recorded in the soft palate as compared with the nasoincisor, circumvallate, and foliate papillae. The immunoreactive cells were spindle shaped with elongated processes extending from the base to the pore of the taste buds. During the second week, the solitary cells could no longer be recognized while the total counts of immunoreactive cells within the taste buds gradually increased. We argue that taste transduction is essentially required from the time of birth and can be fulfilled by both of the solitary chemosensory cells, which are immunoreactive for α-gustducin and scattered in the oral epithelium, and the taste cells within the mature taste buds. Moreover, the onset of taste transduction accomplished by the palatal taste buds developed earlier than that achieved by taste buds in the circumvallate and foliate papillae.