This study was aimed at determining the amount of mineral removed from incipient enamel lesions during acid etching. The rationale being that fissures which are scheduled for sealing will often have undetected demineralized regions. Lesions were formed in bovine enamel specimens using either an acidified gelatine gel or a lactate buffer containing methane hydroxy diphosphonate. Different parts of each lesion were acid-etched either for a 1- or for a 2-min period in 36% H3PO4 or served as control. Mineral content profiles were recorded on thin sections using computerized microradiography to determine the mineral loss resulting from acid etching. The results show that during etching a layer at the outer surface is removed completely. The thickness of this layer was greater for lesions when compared with sound enamel and depended on the lesion characteristics (porosity and fluoride content). The amount of mineral removed from the deeper layers of the lesion was very small; and in the innermost part of the lesions the mineral profiles of the control and acid-etched areas coincide. These observations indicate that the effect of etching is essentially restricted to a thin outer layer, irrespective of the porosity of the underlying tissue. Although the thickness of the etched-off layer was different between the two types of lesions, these findings were made for both types studied. In practical terms this implies that etching of enamel lesions does not cause an excessive mineral loss throughout the lesion.