Buccal surface of Extracted permanent teeth was divided into two parts and etched by 30, 37, 50 and 60% concentrations of phosphoric acid gel and solution. Sealant replica was obtained from the etched surfaces of 50% gel and solution and the samples were examined by scanning electron microscope (SEM). Various views were found on replica. Gels are more effective than solutions and the concentration of 37-40% was found the most efficient one for acid-etching.