Statement of problem. Translucency and masking effect of provisional crown and fixed partial denture materials is an important esthetic consideration. But, provisional resin materials differ substantially in their ability to mask underlying colors. Purpose. The purpose of this study was to evaluate the translucency differences of provisional resin materials at various thicknesses and the correlation between the translucency and the masking efficiency. Material and methods. Two polymethyl methacrylate resins (Jet Tooth Shade, Alike) and three resin composites (Protemp 3 Garant, Luxatemp and Revotek LC) were used. Specimens (n=6) were fabricated from each material in 0.3, 0.5, 0.8, 1.0, 1.5, 2.0 and 3.0 mm thickness. The CIELAB parameters of each specimens were measured using a spectrophotometer. The translucency parameter (TP) values and the masking effect $({Delta}ME^*{_{ab}})$ values were computed and all data were statistically analyzed by one-way ANOVA and the multiple comparisons Scheffe test. The correlation between the thickness and the TP values and the correlation between the thickness and the ${Delta}ME^*{_{ab}}$ values were also evaluated by correlation analysis and regression analysis. Results. The TP values and the ${Delta}ME^*{_{ab}}$ values were significantly related to the thickness in all specimens. The TP values were more sensitive to the change of thickness than the ${Delta}ME^*{_{ab}}$ values. The order of the translucency by brand was different from the order of the masking effect by brand in all thickness groups. Conclusion. Within the limitations of this study, the translucency and masking effect of the provisional resin materials investigated were significantly related to their thickness. The masking effect of provisional resin was correlated with the translucency parameter, but the order of the masking effect by brand was different from the order of the translucency parameter.