The purpose of this descriptive in vitro study were to evaluate the enamel-resin interface of the preventive resin restoration with regard to etching patterns and resin-tag morphology by means of scanning electron microscope. The results were as follows; 1. Three basic etching patterns were appeared simultaneously in a same microscopic section, in concentration between 20-50% phosphoric acid. 2. In 35% orthorhosphoric acid group etched for 60 second, the etching pattern was most prominent and demonstrate closely interdigitated with enamel-resin interface without the evidence of microspace, and the resin tags were longest ranged from 10-15 um in length. 3. This pattern of interface could reduce the incidence of marginal leakage and 2ndary caries formation. 4, The preventive resin restoration could serve as sealing a questionable occlusal surface.