Olfactory receptors are located in the mucosa in the nasal cavity
The olfactory epithelium is a specialized epithelial tissue inside the nasal cavity that is involved in smell. In humans, it measures about 3 square centimeters (on each side) and lies on the roof of the nasal cavity about 7 cm above and behind the nostrils.he olfactory cells of the epithelium are bipolar neurons which congregate to form the olfactory nerve. The olfactory nerves go through the cribriform plate and terminate on the dendrites of the mitral cells located in the glomeruli of the olfactory bulb.