Statement of problem: Little is known about the effect of abutment preparation procedure on do-torque values in different implant platform and the relationship of final do-torque values with different implant platform size. Purpose: This study evaluated the effect of abutment preparation procedure on do-torque values in different implant platform and the relationship of final do-torque values with different implant platform size. Material and method: Six ITI implants (2 narrow-neck implants, 2 regular-neck implants, 2 wide-neck implants) and six Branemark implants (2 narrow platforms, 2 regular platforms, 2 wide platforms) were embedded in each acrylic resin block with epoxy resin. Eighteen $synOcta^(R)$ abutments (6 narrow-neck implant-abutments, 6 regular-neck implant-abutments, 6 wide-neck implant-abutments) and eighteen esthetic abutments (6 narrow platform-abutments, 6 regular platform-abutments, 6 wide platform-abutments) were tightened to each implant with digital torque gauge. Initial do-torque values were measured using digital torque gauge. After preparation of abutments, Final do-torque values were measured with digital torque gauge. Results and conclusion: 1. Screws loosening or abutments motion were not detected in all experimental group, but some scratches of implant-abutment joints were detected in all group 2. Reduction ratios of final do-torque values were greater than initial do-torque values in all measured group, except in narrow-neck implant-abutment group (p<0.05). 3. Reduction ratios of final do-torque values in wide-neck implant-abutment group were greater than regular-neck implant-abutment group (p<0.01). 4. The greatest standard deviation value was detected in wide platform group in both implant systems.