Olfactory epithelium features olfactory neurons embedded in olfactory mucosa. Olfactory neurons have their cilia in surface mucus. The cilia have receptors to oderant molecules trapped in the mucus.

Olfactory neurons are bipolar. Each cell body gives rise to a dendrite that has cilia and an axon that penetrates the cribriform plate and enters the olfactory bulb to synapse with mitral cells in glomeruli. The axons of mitral cells form the olfactory tracts (lateral, intermediate, and medial olfactory striae).