The effect of taste stimulants on a DOPH (dioleyl phosphate) Millipore membrane was investigated as a model system of taste reception. Quinine, HCl, NaCl and sucrose were chosen as bitter, sour, salty and sweet substances, respectively. From the measurements of membrane potential and membrane resistance, it is conceivable that quinine, HCl and NaCl affect a phase boundary potential while sucrose affects a diffusion potential. Dynamic profiles of membrane potential also suggested that HCl and NaCl acted at the surface of membrane, but quinine and sucrose penetrated into the membrane. The intensity of their action on an electric potential was associated qualitatively with the threshold values of taste reception in man. Most of the results found in this model membrane may be realized for a living system. On the difference of taste quality between sour and salty substances, some discussions were added.