Statement of Problem: Bleaching materials are able to change the surface morphology as well as mineral and organic content of tooth structure. Considering that bleaching is done for aesthetic purpose, awareness of the possible effect of these materials on hard tissue is important, because it may affect the restorative treatments.

Purpose: The aim of this study was comparing the effect of two bleaching materials, Kimia and Ultradent both containing 35% H2O2, on tooth enamel by SEM.

Materials and Methods: Five intact central incisors were cut into three sections vertically and each part was randomly divided into three groups. Group 1 (control), without any bleaching. Group 2, bleached with Kimia 35% H2O2. Group 3, bleached with Ultradent 35% H2O2. Each tooth served as its own control. Then the samples were observed by SEM with 250 and 500 magnifications.

Results: In the control group some scratches and small white grains were observed which seems to be the result of mastication trauma and pumice powder. In the other groups, morphologic changes like increased surface roughness, deepening of cracks, rod exposure and presence of new cracks were observed. The two experimental materials did not differ in these regards.

Conclusion: It seems that both studied materials have limited destructive effects on tooth enamel which seems to be of no clinical importance.