Statement of problem : Little is known about the effect of a counter-torque device and the internal hexagon of abutment on the tightening torque transmitted to the implant. Purpose : The purpose of this study was to examine the effect of a counter-torque device and the internal hexagon of abutment on the tightening torque transmitted to the implant. Material and Methods : In this study, three types of abutment were used, (1) two-piece conical abutment with hexagon, (2) two-piece conical abutment without hexagon, and (3) one-piece conical abutment without hexagon. The experimental groups were divided into five groups according to the type of abutment and the usage of a counter-torque device. Group I : two-piece conical abutment with internal hexagon was tightened without the use of a counter-torque device. Group II : two-piece conical abutment without internal hexagon was tightened without the use of a counter-torque device. Group III : one-piece conical abutment without internal hexagon was tightened without the use of a counter-torque device. Group IV : two-piece conical abutment with internal hexagon was tightened with the use of a counter-torque device Group V : two-piece conical abutment without internal hexagon was tightened with the use of a counter-torque device. Abutments were tightened 20Ncm torque with the use of manual torque wrench and then torque values were measured by torque-gauge. After the measurement of torque values, all groups were loosened with the use of manual torque wrench and then detorque values were measured by torque-gauge. Results : The results were as follows. 1. There were no differences in torque values among three types of abutment. 2. Regardless of the existence of the internal hexagon of abutment, a counter-torque device decreased the tightening torque transmitted to the implant about 92% 3. In group III showed the highest detorque value, however there were no differences among group I, II, IV and V. Conclusion : Within the limitations of this study, it was concluded that the internal hexagon of abutment has no effect on the tightening torque transmitted to the implant and the detorque value of abutment screw. The use of a counter-torque device is essential to prevent microfracture on the implant-bone interface but has no effect on preload.