This study was designed to investigate the pulpal effects of the glass ionomer cement. (Lining cement, G-C Co. Japan) For this purpose, 10 cats were selected, and Class V cavities were prepared on canines of the cats. One experimental group was filled with glass ionomer cement and the other group was filled with zinc phosphate cement . (G-C Co, Japan) The animals of the experimental and control group were sacrificed at 1,2,3,4,6, weeks after the experiment. For comparison of reparative dentin formation pattern in direction of the pulpal and fractured lateral surface, each of them was observed with scanning electron microscope. The findings led to the following conclusions; 1. Reparative dentin of the glass ionomer cement and zinc phosphate cement filling groups were formed on the internal surface of dentin as the shape of hemispherical and spherical with a rough surface. 2. Some of reparative dentin of the glass ionomer cement filling group was started to form at 1 week after experiment, and at 6 weeks after experiment, it had been increased gradually in number and size. 3. Reparative dentin of zinc phosphate cement filling group was formed vigorously, however, gradually was decreased in number and size, and disappeared at 6 weeks after experiment. 4. During the formation of reparative dentin, peritubular dentins were indistinguishable. 5. The diameter of dentinal tubules of reparative dentin has been decreased, during the reparative dentin formed, and it became very irregularly at 6 weeks after experiment.