The purpose of this study was to observe the effect of dentin surface conditioners on the dentin surfaces. Freshly extracted human molars were used in this study. They were stored at $4^{circ}C$ saline solution before experiment. The crown portions of the teeth were cut in various directions by means of wet diamond point to expose dentin which include transverse, vertical oblique, horizontal and oblique cut to the long axis (Fig. 1). Each tooth was then mounted with self curing acrylic resin in brass ring to expose the flattened dentin surfaces. Final finish was accomplished by grinding the dentin specimens with wet No. 180 and No. 600 grit silicon carbide abrasive paper until a 6.0mm in diameter on a dentin surface was exposed without pulp exposure. The specimens were divided into 9 groups according to the modes of dentin treatment procedure. The following surface treatments were applied on these preparation surfaces; Group 1: unetched (control group) after finish with No. 600 silicon carbide abrasive paper. Group 2: etched with 30% phosphoric acid for 60s Group 3: etched with 10-3 solution for 60s Group 4: Cleaned with 5% NaOCl for 30s Group 5: applied Dentin Adhesit Group 6: cleaned with 5% NaOCl followed by applying the Dentin Adhesit$^{(R)}$ Group 7: applied Photo Bond on the unetched dentin followed by applying the Photo Clearfil Bright Group 8: Etched with 30% phosphoric acid followed by applying Photo Bond and Photo Clearfil Bright Group 9: etched with 10-3 solution followed by applying Photo Bond and Photo Clearfil Bright All the specimens were stored in $37^{circ}C$ under 50% relative humidity for 24 hours before observations. The specimens in 7, 8, and 9 group, omitting the group 1 to 6, were demineralized in 10% HCl for 10s in order to observe the resin tags. All the specimens in each group were then dried at room temperature. The dried specimens were ion coated with Eiko ion coater (Eiko-engineering Co.), and observed in Hitachi S-430 Scanning electron microscope (Hitachi, Co. Tokyo) at 15KV. The following results were obtained as follows; 1. The smear layers were still remained in group 1,2,4,5, and 6. 2. There is no effect of 5% NaOCl and 30% phosphoric acid on the changes of dentin morphology 3. The dentin treated with 10-3 solution, indicating the tubules opened when the smear layer and the dental plug dissolved. 4. In case of applying the bonding agents the resin tag was not formed at the deep area of dentinal tubules, but in case of applying the Dentin Adhesit$^{(R)}$ that was not.