Carbamide peroxide is usually used for vital teeth bleaching at home. Complications such as tooth hypersensitivity and/or gingival irritation are frequently reported. Therefore, this study was performed to evaluate any possible histological changes in pulp and periodontal tissue by carbamide peroxide bleaching gel in rats. 10% and 15% carbamide peroxide containing nightguard for upper molar were worn for 4 hours a day. The rats were sacrificed after 1 day, 2 days, 3 days, 4 days and 6 days application of carbamide peroxide respectively. The results were as follows : Mild infiltration of inflammatory changes below the junctional epithelium and hyperplasia of epithelium were observed in both 10% and 15% carbamide peroxide treated groups. In all experimental groups, odontoblasts were changed from columnar to cuboidal shape and/or obliterated and the focal loss of predentin was observed in pulp horn. With increasing time of application, these changes were more remarkable, but limited in pulp horn. Inflammatory reactions, vacuolar changes and hyaline degenerations of the pup tissue were also observed in some cases. These results suggested that carbamide peroxide gel used in home bleaching could cause reversible pulpal irritation.