There are many concerns about the erosive effect of acidic beverage. In this study, the erosive effect of bovine enamel caused by $Pepsi-Cola^{(R)}$(pH 2.41) and rehardening effect by intraoral exposure were determined by microhardness test and SEM. The bovine enamel specimen was imbedded in 100ml $Pepsi-Cola^{(R)}$ during 5 minutes and exposed to the intraoral environment with removable resin plate. The microhardness test was performed after 1 hr, 24 hrs, and 48 hrs. The results obtained from this study can be summarized as follows ; 1. The microhardness value was significantly (p<0.05) reduced by cola beverage, and significantly (p<0.05) increased after 1 hr and 24 hrs respectively. 2. The difference in the microhardness between 24 hrs group and 48 hrs group was not significant (p>0.05) and microhardness value of 48 hrs group was significantly less than that of initial group (p<0.05). 3. The erosive effect of cola beverage and remineralization effect by intraoral exposure were visualized by the SEM photo. But, the enamel surfaces did not return to their original state.