In this study, we describe the microstructure and ultrastructure of the epipodial papillae and epipodial tentacles of Haliotis tuberculata using light and electron microscopy. The epipodial papillae vary morphologically; they are subdivided into several subpapillae whose surface is covered by small micropapillae. The epipodial tentacles are large extendable conically elongated structures whose surface is differentiated in two regions: the dorsal region with long corrugated folds, and a ventral region composed of three parts, a basal part with the same structure as the dorsal, a middle part with shorter corrugated folds and an apical part with large micropapillae. Although the thin sections and ultrastructure examination show that the epithelium of both organs is morphologically similar and composed of supporting cells, sensory cells and different types of secretory cells, there is a certain specialization in their secretory product. Although the epithelium of both structures was positive for acidic glycoconjugates, the tentacle epithelium was also positive for neutral sugars. Further specific differences were revealed by lectin histochemistry. Because papillae and tentacles can be extended or retracted depending on environmental conditions, they probably have tactile and olfactory functions.