Physical properties of composite resins such as strength, resistance to wear, discoloration, etc depend on the degree of conversion of the resin components. The purpose of this study was to evaluate the degree of conversion of the composite resins according to the thickness of tooth structure penetrated by light and applied light curing time. The coronal portions of extracted human teeth (one anterior tooth, three posterior tooth) was embedded by pink denture material. the mounted teeth were cut into three illumination sections (1mm thickness enamel section, 1mm thickness dentin section, 2mm thicknes dentin section) and one backing section with cutting wheel. Thin resin films were made by using 6kg pressure between slide glass during 5 minutes Thin resin film was light cured on coupled illumination section during 40sec, 80sec and 120sec. each illumination section was coupled as follows; no tooth structure(X), ename section(E), enamel section + 1mm dentin section(ED1), enamel section + 2mm dentin section(ED2), enamel section + 1mm dentin section + 2mm dentin section(EDD). To simulate the clinical situation more closely, thin resin films was cured against a backing section of tooth structure. The degree of conversion of carbon double bonds to single bonds in the resin films were examined by means of Fourier Transform Infrared Spectrometer. The results were obtained as follows ; 1 As curing time was increased, conversion rate was increased and as tooth thickness which was penetrated by curing light was increased, conversion rate was decreased. 2. At all tooth thickness groups, conversion rate between 80sec and 120sec was not significantly increased(P＞0.05). 3. At 40sec group and 80sec, conversion rate between no tooth structure(X) group and 1mm enamel section(E) group was not significantly decreased(P＞0.05). 4. At 80sec group and 120sec, conversion rate between 1mm enamel section(E) group and 1mm enamel section + 1mm dentin section(ED1) group was not significantly decreased(P＞0.05).