Abstract: The structural organization of different cells lining the olfactory epithelium of Gerres filamentosus (Cuvier 1829) were studied by light and scanning electron microscopy respectively to correlate their role in olfaction. The fan shaped olfactory rosette of G. filamentosus was more or less oval in outline and composed of 13 lamellae of different sizes in both sides. The olfactory epithelium was partitioned into sensory and non-sensory regions. The sensory epithelium was restricted on the flat apical end of the lamellae and embossed with two types of receptor cells bearing either cilia or microvilli. The non-sensory epithelium, covering the middle and basal region of lamellae was comprised of stratified epithelial cells and mucous cells. The orientation of various cells in the surface contour of olfactory epithelium was discussed in light of their functional significance.