Gustatory and olfactory receptors are the sensory receptors that are related to sense of taste and sense of smell.
(a) Gustatory receptors are present on the tongue are spread evenly across the taste buds. Their main function is to provide a sense of taste.
(b) Olfactory receptors are present on the surface of the olfactory neurons. Their main function is to sense smell. These receptors equip sperm cells for finding the egg through sense of smell.