For many years permanent soft denture liners has been widely used in dental practice directly or indirectly because of its function in absorbing and distributing the impact force. However, it reveals problems such as lack of permanency and decreased bond strength in long term use. The purpose of this study is to measure the bond strength and failure between denture base resin and several permanent liners. Lucitone 199 was used as denture base resin with soft acrylic liners (Triad, Tokuso Rebase) and silicone elastomers (Tokuyama, Ufi Gel C) bonded to measure the tensile strength before and after thermocycling. The thermocycling was done in 2000 cycles at $5^{circ}C,;26^{circ}C;and;55^{circ}C$ and the measured tensile strength values before and after thermocycling were compared. The mode of failure was investigated in the separated specimens. The results are as follows. 1. As to tensile strength, the strongest material is Tokuso Rebase followed by Triad, Tokuyama, Ufi Gel C in before thermocycling and the order of Triad, Tokuso Rebase, Tokuyama, Ufi Gel C in after thermocycling state. There was significant difference between the values of Triad, Tokuso Rebase and Tokuyama, Ufi Gel C(p<0.05). 2. As to degree of displacement, Ufi Gel C showed most displacement with or without thermo-cycling treatment and also the difference was significant with the other materials(p<0.05). 3. As to comparisons before and after thermocycling, Tokuso Rebase and Tokuyama showed significant difference in bond strength, whereas Triad and Tokuso Rebase showed significant difference in the degree of displacement(p<0.05). 4. In debonded specimens, Triad and Ufi Gel C showed adhesion failure and Tokuyama showed cohesion failure. Both failures were observed in Tokuso Rebase with adhesion failure up to 70%. The results of this study showed that degree of bond strength between permanent soft denture liner and denture base resin were variable. There was a significant difference between soft acrylics and silicone elastomers with regard to bond strength. Further research in improving bond strength of widely used silicone elastomers and in developing the method of measuring bond strength between denture base resin and the lining materials is needed.