Tongue in birds has a significant role in feeding mechanism as it greatly differs in the shape and size to help in obtaining, manipulating, swallowing and processing food. However, many details about some species are still missing. Therefore, the present study was designed to investigate the morphological appearance of the dorsal lingual surface of the little owl, Athene noctua using scanning electron microscope. The tongue of the little owl, Athene noctua appears elongated in the antero-posterior direction. The tongue is distinguished into an anterior lingual body and a posterior lingual radix. Lingual body surface is devoid from any type of the lingual papillae which are observed only on the dorsal surface of the lingual radix. The tip of the tongue appeared to be bifurcated. Irregular scaly protrusions of deciduous epithelial outgrowths were observed on the lingual body surface. Several rows of lingual papillae of different sizes were observed on the dorsal surface of the lingual radix. The results showed that the morphological features of the tongue of the little owl, Athene noctua is matched with its feeding habit.