The purpose of this study was to evaluate the adaptation of light cured glass ionomer cement and composite resin using all- etch technique to tooth structure. In this study, class V cavities were prepared on the buccal surfaces of 10 extracted human premolar teeth with cementum margin and teeth were randomly assigned 2 groups of 5 teeth each. The cavities of glass ionomer cement group were filled with the light cured glass ionomer cement(Fuji II LC) and the cavities of composite resin group were filled with the light cured composite resion(P - 50) using all- etch technique with All- Bond 2. The restored teeth were stored in 100 % relative humidity at $37^{circ}C$ for 48 hours. And then, the roots of the teeth were removed with the tapered fissure bur and the remaining crowns were sectioned occlusogingivally through the center of restorations. Adaptation at tooth - restoration interface were assessed occlusally, gingivally, and axially by scanning electron microscope. The results were as follows : 1. The adaptation to enamel walls of composite resin restorations using All - Bond 2 showed better than glass ionomer restorations. 2. The adaptation to gingival and axial walls of glass ionomer restorations showed better than composite resin restorations using All - Bond 2. 3. In both groups, occlusal margins of restorations showed better adaptation than gingival margins of restorations.