Scanning Electron Microscopic (SEM) examination on the labial surface of 91 permanent upper incisors were made after etching procedure with phosphoric acid, sulfuric acid, nitric acid, hydro chloric acid, oxalic acid, formic acid, citric acid and zinc phosphate liquid for 2 minutes. Following results were obtained. 1. In the surfaces etched by 10%. 50% phosphoric acid, 50% sulfuric acid, 10%. 30% nitric acid, 10%. 50% oxalic acid, 10%. 30%. 50% formic acid, 30%. 50% citric acid and zinc phosphate liquid, there appeared to be a preferential removal of prism cores, but in the surfaces etched by 10% phosphoric acid, 50% nitric acid, 10%. 30% hydrochloric acid and 30% oxalic acid, the prism peripheries were removed preferentially. 2. According to Silverstone classification on enamel etching pattern the surface treated by zinc phosphate liquid, 30. 50% citric acid, 10%. 30%. 50% formic acid, 10%. 50% oxalic acid, 10%. 30% nitric acid, 50% sulfuric acid and 10%. 50%. phosphoric acid showed Type 1, and etched by 30% oxalic acid, 10%. 30% hydrochloric acid, 50% nitric acid and 10% phosphoric acid showed Type II. Etching of prism cores was by far the most common occurence. The changes produced could be related to intrinsic differences in histology and / or solubility of enamel.