Thousands of compounds have bitter taste. In humans and mice, 25-35 types of T2Rs are reported to function as bitter taste receptor, each of which has different tuning property for bitter compounds. Previous studies demonstrated that all or majority of T2Rs are expressed in single taste receptor cells, suggesting that bitter taste cells have broad receptive range for bitter compounds, although others demonstrated heterogeneous expression patterns of T2Rs in taste bud cells, indicating that bitter taste cells are tuned to detect a limited subset of bitter compounds. In this study, we recorded responses of bitter sensitive taste cells to multiple bitter compounds (quinine, denatonium, cyclohexamide, caffeine, sucrose octaacetate, tetraethylammonium, phenylthiourea, L-phenylalanine, MgSO₄, and high concentration of saccharine) to elucidate responsiveness of each of bitter sensitive taste cells. Majority of bitter sensitive cells responded to cyclohexamide, quinine and denatonium. No cells responded specifically to sucrose octaacetate, phenylthiourea, L-phenylalanine, caffeine, MgSO4, tetraethylammonium or denatonium. These bitter sensitive cells were divided into 4 groups by cluster analysis; Q-group mainly responding to quinine, C-group mainly responding to cyclohexamide, D-group showing large response to denatonium, and CQD-group responding to multiple bitter compounds. These results suggest that response properties of bitter sensitive taste cells are heterogeneous. We also examined responses of bitter sensitive taste cells to high concentration of NaCl, which was recently reported to activate T2R expressing taste cells. We found that some bitter sensitive cells responded to high concentration of NaCl and that NaCl responses in bitter sensitive taste cells were well correlated with responses to MgSO₄, suggesting that that receptors or cells responsible for NaCl responses may be similar to those for MgSO₄.