In Kyoto, Tanuki soba means a bowl of soba in soup thickened with arrowroot starch topped with thinly sliced fried tofu, whereas, in Osaka, it means the soba dish which is known as Kitsune soba in the foregoing.
京都ではくずあんを掛けて細切りの油揚げを載せたものを指し、大阪では前述のきつね蕎麦を指す。