Taste perception is determined by multiple factors. The sensation of taste includes gustation, olfaction, other organ functions and interactions among them, and not only such sensory information but also physiological, social and cultural contexts. Recent findings on the response of taste receptors to high salt stimuli might provide psychological insight on strong salty taste as a multisensory perception. Many studies have shown that subjective taste intensity is enhanced by odors that are congruent. Some reports have suggested that subjective taste is more strongly enhanced by retronasal than by orthonasal odor detection. Differences between the two routes include the direction of airflow accompanying breathing. Thus, the kinetic sensation of breathing might be a determining factor for odor-induced taste enhancement. As well as effects of multisensory perception on taste, preference and palatability on food are not just determined by multisensory perception, but other multiple factors such as physical condition, cultural difference, learning, and the effect of heuristics on risk perception.