The tongue is covered in a stratified squamous non-keratinising epithelium on both its dorsal, or superior, surface and its ventral, or inferior, surface
On the superior surface, the epithelium is thick to accommodate the wear and tear associated with the rasping of food
The interface between the epithelium and the underlying connective tissue is irregular as is normal when the surface epithelium is subject to shearing forces
In addition, there are rows of papillae (epithelial projections) which provide a roughened surface to aid rasping
Several different structural types of papillae are found
Taste buds are located in the walls of some of the papillae
Micrograph of Tongue, Dorsal Surface Epithelium:
On the right of the micrograph note the stratified squamous (non-keratinsing) epithelium of the dorsal surface of the tongue
Compare this epithelium with the epithelium of the ventral surface of the tongue
In particular, note:
The irregular surface of the dorsal epithelium (for rasping)