Background/Objectives: Gustatory stimuli are primarily processed in the insula, while the primary olfactory cortex involves the piriform cortex. Relatively little is known about the central-nervous integration of stimuli from foods. The main aim of this study in healthy participants was to evaluate the processing of olfactory stimuli which are associated with gustatory sensations. Methods: Using a 3T MRI scanner, 47 healthy, right-handed women (mean age: 26.2 ± 4.7 years) with normal senses of taste and smell underwent functional scans. During the analysis, we presented isointense odors (2 “sweet” and 2 “sour”) to subjects using air-dilution olfactometry. Odor delivery (8 s) was alternated with the presentation of odorless air (12 s) and was repeated 10 times. Between each session, participants were asked to associate a taste with the odor. Results: The gustatory areas (insula and frontal operculum) were activated by exposure to odors. In addition, increased activations were observed in the bilateral angular gyrus, orbitofrontal cortex, and right caudate and nucleus accumbens during the perception of sour-like odors compared to sweet-like odors. Conclusions: The distinct neural responses to different odor categories suggest that the brain processes odors with varying hedonic and sensory characteristics through distinct neural pathways. Future research could explore how these findings translate to real-world food preferences and dietary behaviors, particularly in relation to individual differences in taste perception.