OBJECTIVE To investigate the cytotoxicity of calcium hydroxide (CH) and composite resin on fibroblasts derived from human embryo body fibroblasts-H9 (EBf-H9), human dental pulp cells (hDPCs) and immortalized fibroblasts L929; and to evaluate the use of EBf-H9 as a cellular model for cytotoxicity screening of dental materials. METHODS The EBf-H9 cells were derived from human embryonic stem cells (H9) via outgrowth of embryonic body (EB); hDPCs were isolated from healthy dental pulp, and identified by immunochemical staining. Cell Counting Kit-8 (CCK-8) assay was applied to analyze the cytotoxicity of CH and composite resin with serial concentrations on the 3 kinds of cells. RESULTS Following 24 h and 48 h (or 72 h) post-treatment of CH and composite resin, the viability of L929 cells was significantly lower than that of EBf-H9 and hDPCs (P<0.05), and there was no significant difference between the last two groups (P>0.05). CONCLUSIONS Immortalized fibroblasts L929 cells exhibited different response to CH and composite resin compared with EBf-H9 and hDPCs, and the last two cell types were similar to each other. This study indicated that fibroblasts derived from human embryonic stem cells were a potential cellular model instead of traditional immortalized murine cell line for cytotoxicity screening assay.