Temporary soft liners can be used to prevent chronic soreness from dentures or to aid in its treatment are as adjuncts in tissue conditioning, for temporary obturators, and to stabilize baseplate or surgical stent. The purpose of this study was to evaluate the shock absorption properties of several temporary soft denture liners using a free drop test with an accelerometer. The materials tested inclued Coe-comfort, Softone, Tissue conditioner and Viscogel. The specimens were fabricated with the thickness of 1, 2, 3mm and were stored in distilled water at $37^{circ}C$ for a day, 1, 2, and 3 weeks. Six samples were made with each material for each test condition and the shock-absorbing behavior was evaluated according to material, thickness and duration. The results were as following : 1. Softone of 3mm thickness stored for a day showed the most excellent shock absorbability. 2. The shock absorbing behavior of duration according to materials and thickness showed a day to be the highest and decreased in 1 week, 2 weeks and 3 weeks in that order(p<0.05). And there was no significant difference between durations in Tissue conditioner. 3. The shock absorbability of thickness according to materials and duration showed 3mm to be highest and decreased in the order of 2mm, 1mm(p<0.05). 4. In comparison of the shock absorbability of temporary soft denture liners according to thickness, there was statistically significant difference between Softone and Visocgel, Tissue conditioner, Coe-comfort / Viscogel and Tissue conditioner, Coe-comfort in 1,2mm thickness, and between Softone, Viscogel and Tissue conditioner, Coe-comfort in 3mm thickness (p<0.05).