This study was performed to evaluate the tensile bond strength and modulus of elasticity of three permanent soft denture liners (Molloplast $B^{(R)}$, Ufi Gel $C^{(R)},;Tokuyama^{(R)}$) before and after thermocycling. And their water sorption were also evaluated. Each soft denture liner was bonded to PMMA denture base resin blocks and the tensile bond strength and modulus of elasticity were measured by using universal testing machine. For the water sorption, weight measured after immersion of sea denture liners in $37{pm}1^{circ}C$ water bath for 4 weeks. The results were as follows : 1. Molloplast $B^{(R)}$ had the highest tensile bond strength, while Tokuyama had the lowest tensile bond strength. There was no significant difference between $Tokuyama^{(R)}$ and Molloplast $B^{(R)}$ in the both nonthermocycling and thermocycling. There was significant difference in tensile strength of $Tokuyama^{(R)}$ before and after thermocycling(p<0.05). 2. For the modulus of elasticity, there was no significant difference between Ufi Gel $C^{(R)};and;Tokuyama^{(R)}$ in the both nonthermocycling and thermocycling. There was significant difference in modulus of elasticity of $Tokuyama^{(R)}$ before and after thermocycling(p<0.05). 3 The failure modes of Molloplast $B^{(R)}$ and Ufi Gel $C^{(R)}$ were mainley adhesive type and that of $Tokuyama^{(R)}$ was mainly mixed type in case of nonthermocycling and cohesive type after thermocycling. 4. The water sorption of each soft liners was within ${pm}2%$ in times (p<0.05) but. there was no significant difference among the soft liners in times.