We examined the dorsal lingual surfaces of a newborn and an old polar bears by using scanning electron microscopy. In the newborn polar bear, the filiform papilla on the lingual apex was cylindrical in shape. The connective tissue core of the filiform papillae was needle-shaped and that of the fungiform papillae was funnel-shaped. The filiform papillae on the lingual body was dome-shaped. The connective tissue core of the filiform papillae was U-shaped and that of the fungiform papillae was column-shaped. On the lingual apex and body, there could not distinguish the filiform from fungiform papillae. The connective tissue core of the filiform papilla was different from the fungiform papilla. The vallate papillae were surrounded by a groove and pad and the surface was smooth. In the old bear, the filiform papilla on the lingual apex had several pointed processes. The processes of the filiform papilla on the lingual body were larger than those of the lingual apex. The vallate papillae were surrounded by a groove and pad and the surface was rough. There are no foliate papillae.