This paper deals with the histology of the barbels of striped sea catfish, Plotosus lineatus (Thunberg). This fish have eight noticeable barbels of two pairs on their maxillary and mandibular. Each barbel is composed of an epidermis, dermis and a central rod of cartilage. The epidermis in the middle part of the maxillary barbel is thicker than those on other parts, and formed of stratified epithelium which contains many cutaneous taste buds and a few small club cells. Number of taste buds increase on the middle and posterior part of each barbel. The dermis consists of loose connective tissue fibers which encloses blood vessels and bundles of nerve fibers. The barbels of this fish can be categorized into stiff and flexible types and are accessory, feeding and sensory structures. Thus we substantiate that they are gustatory receptor organs for this fish.