Present - day inlay casting procedures have been developed for more than 100 years and experimentation has focused on the perfect adaptation to the cavity preparation. Marginal adaptation is considered to be an important indicator of the acceptability of the cast restotration, especially on the gingival margin. The purpose of this study was to evaluate the effects of a dissecting microscope and burnishing on vertical discrepancies, horizontal discrepancies, and cement thicknesson master die. Extracted premolars were prepared for class II gold inlays and master dies were made with conventional techniques. The experiments consisted of 4 groups. Group 1 : unaided eye, no burnishing on master die. Group 2 : unaided eye, burnishing on master die. Group 3 : microscope, no burnishing on master die. Group 4 : microscope, burnishing on master die. Cemented inlays were embedded in the hard resin and sectioned with microcutter through the gingival margins. The sectioned surfaces were polished with emery paper and finally with aluminum oxide powders. The results of the experiments were measured for vertical discrepancies, horizontal discrepancied and cement thickness under the scanning electron microscpe at the beveled gingival margin. The results of the study were summarized as follows. 1. Group 1 showed the vertical discrepancies of $81.6{mu}m({pm}48.6{mu}m)$, horizontal discrepancies of $60.1{mu}m({pm}41.1{mu}m)$, and cement thickness of $59.6{mu}m({pm}24.6{mu}m)$. 2. Group 2 showed the vertical discrepancies of $78.6{mu}m({pm}30.9{mu}m)$, horizontal discrepancies of $36.9{mu}m({pm}20.7{mu}m)$, and cement thickness of $54.0{mu}m({pm}21.6{mu}m)$. 3. Group 3 showed the vertical discrepancies of $57.5{mu}m({pm}26.4{mu}m)$, horizontal discrepancies of $28.4{mu}m({pm}17.5{mu}m)$, and cement thickness of $37.2{mu}m({pm}17.4{mu}m)$. 4. Group 4 showed the vertical discrepancies of $56.7{mu}m({pm}35.0{mu}m)$, horizontal discrepancies of $31.8{mu}m({pm}24.2{mu}m)$, and cement thickness of $45.6{mu}m({pm}19.8{mu}m)$. 5. Vertical discrepancies were not significantly different at any groups(p>.050). 6. Microscope groups(Group 3, 4) showed significantly improved horizontal marginal adaptation (p<.050). 7. Although cement thickness showed the subset of Group 3. 4, 2 and Group 4, 2, 1. Group 3 showed significantly smaller thickness than Group l(p<.050). 8. Finishing and polishing by means of a microscope produced significantly smaller discrepancies than doing so with the unaided eye(p<.050).