After applying three types of composite resins - Hi-Pol composite with Enamel bond, Hi-Pol composite without Enamel bond, Restodent - to the intact and the ground surface of tooth that had been acid etched for one or two minutes, the author observed the penetration of these resins into the acid etched enamel surface with scanning electron microscope. The results were as follows. 1. All the experimented materials showed the penetration into the acid etched enamel surface, and the average depth of penetration was 7 microns. 2. There was no significant difference in the penetration of these three resins despite different etching, time. 3. The grinding of the Enamel surface before acid - etching was not effective in altering the depth of penetration of these materials.