The in vitro dentin permeability of the constituents of two types of conventional phosphoric acid etching agents which had different viscosities, and their pH changes after being permeated dentin were investigated. It was recognized that, even though the etching was for a short time (one minute) followed by rinsing, the etching agents were still detected in the dentinal tubules which had permeated through the dentin. The results of a qualitative and quantitative analysis of the constituents which had permeated through the dentin showed that, after one minute of etching, the concentrations of calcium, magnesium, zinc and phosphorus increased as compared with the non-etched control samples.