Every taco household eventually faces the question. Corn or flour? We have heard the testimony. We have examined the evidence. We have, frankly, eaten too much of the evidence. The court is ready to rule.

The case for corn
Corn tortillas are the original. Nixtamalization, cooking dried corn in an alkaline solution of calcium hydroxide (cal), has been practiced in Mesoamerica for thousands of years. It unlocks niacin, improves the dough, and gives masa its unmistakable toasty flavor. Most taquerias in Mexico use corn for most tacos.
The case for flour
Flour tortillas come from northern Mexico, especially Sonora, where wheat grows well. A good Sonoran flour tortilla is thin, stretchy, and nearly translucent. In Texas, flour is the undisputed king of the breakfast taco.
| Corn | Flour | |
|---|---|---|
| Flavor | Toasty, earthy, sweet | Buttery, mild, rich |
| Texture | Tender, can crack when cold | Soft, stretchy, forgiving |
| Best with | Al pastor, carnitas, fish, barbacoa | Breakfast tacos, carne asada, Sonoran-style |
| Weakness | Falls apart if not heated right | Can taste like cardboard from the supermarket |
| Tradition | Thousands of years in Mesoamerica | Northern Mexico, post-Spanish wheat |
The tortilla should serve the filling. The filling should never have to apologize for the tortilla.
The Honorable Court of Tacos
The ruling
Corn wins for most tacos. Flour wins for breakfast and anything from Sonora. Anyone serving a cold, un-griddled supermarket tortilla of either kind is held in contempt. Case closed. Court adjourned. Someone go get more salsa.