The degree of conversion of composite resin was known to have influence on the mechanical properties of composite materials such as hardness, strength, wear resisitance, dimensional and color stability. Also unreacted monomer was reported to be harmful to the pulp. So the degree of conversion was a very important factor in the success of composite resin restorations. In recent, the dual cure resin cement was developed with the advocations that it could increase the curing rates in the sites where the curing ligt could not reach. Moreover many manufactors added some adhesive components in the resin cement. This study was undertaken to observe the effects of curing depth and light curing times on the degree of conversion of dual cure resin cements. CR INLAY CEMENT, DUAL CEMENT and OPTEC BOND, by the Fourier transform Infrared analysis, changing the curing depth 1mm, 2mm and 3mm, and varying the light curing time 20 seconds, 40 seconds and 80 seconds at each depth. The cytotoxicity of dual cure resin cements was tested by the in vitro MTT method using L929 cell. The results was evaluated and compared statistically. The results were obtained as follows : 1. The dual cure resin cements reavealed various degree of conversion, CR INLAY CEMENT and DUAL CEMENT had a tendency to be more reactive to the light cure and OPTEC BOND was a more chemical one. 2. CR INLAY CEMENT and DUAL CEMENT showed the lowest degree of conversion in 2 mm depth, and in 3mm depth the degree of conversion increased, which were due to the chemical cure of dual cures, but OPTEC BOND showed decreasing degree of conversion with increasing curing dept h and all experimental groups showed lower degree of conversion than CHEMICAL group which cured in dark room with no light, so the weak light-curing of dual cure resin cement prevented the chemical cure. (P<0.05) 3. CR INLAY CEMENT and DUAL CEMENT showed increasing degree of conversion in 1 mm and 3 mm, according to the increasing cure times, but in 2 mm depth the degree of conversion decreased with increasing light-curing times and OPTEC BOND showed contrary tendency, but there was no ststistical importance in the differences among the experimental group.(P>0.05) 4. The optical density by MTT assay of extractions of CR INLAY CEMENT, DUAL CEMENT and OPTEC BOND revealed no statitically important differences comparing with optical density of negative control.(P>0.05) 5. CR INLAY CEMENT showed a tendency of increaing cytotoxicity with days and DUAL CEMENT and OPTEC BOND showed higher cytotoxicity in 2 days than in 4 days, but there was no statistical importance in the differences.(P>0.05).