It is considered that etching solution or material itself of phosphoric ester cement will induce not a little pulpal irritation, if applied directly onto unsealed dentinal tubules. This study was designed to confirm above consideration by comparing two different conditions between $Ca(OH)_2$-based and non-$Ca(OH)_2$-based group. Posterior teeth of 15 male dogs were selected for this experiment. One experimental group was filled with cement after $Ca(OH)_2$-basing and enamel-etching, the other experimental group after enamel etching without $Ca(OH)_2$-basing. And both of two experimental groups were observed at 2 hours, 15 hours, 3 days, 1 week, 2 weeks, 4 weeks, and 6 weeks after filling. The findings reached to the following conclusions histologically. 1. In both groups, the damaged odontoblasts were atrophied and eventually disappeared. 2. In non-based group at early stage, odontoblasts were severely atrophied and defective areas were appeared between odontoblast cell layers. However, in based group, the odontoblasts were arranged slight irregularly. 3. In non-based group, a small number of undifferentiated cells below the odontoblast cell layers started to appear at 1 week after filling. However, in based group, the undifferentiated cells were appeared at 15 hours after filling. 4. In non-based group, formation of reparative dentin was not begun until late stage of experiment. However, in based group, formation of reparative dentin matrix was begun at 2 weeks after filling and very thickened reparative dentin was formed at 6 weeks after filling. 5. In odontoblast cell layers of both groups, dilated capillaries were observed. 6. Argyrophilic fibers were reticularly condensed in zone of Weil, and they were connected to the pulp tissue and dentin.