The purpose of this study was to observe the bonding strength between tooth surface (enamel and dentin) and restorative filling materials which are two composite resins (Clearfil and Concise) and Glass ionomer cement, after etching with 50% phoshoric acid and 37% citric acid. To measure the bonding strength in enamel, the labial surface of upper anterior tooth was cut flatly with using carborundum disk and polished with sand paper disk, and to measure in dentin, the dentin surface was prepared by grinding upper part of posterior tooth horizontally. After washing the tooth surface with water and drying with air blast, the prepared tooth surface was etched. In glass ionomer cement, 50% phosphoric acid and 37% citric acid were used, in Clearfil 40% phosphoric acid was used and in Concise, 50% phosphoric acid and 37% citric acid were used as etchant for 1 minute. After the copper band which is 5 mm in diameter and 5 mm in height was fixed on the prepared surface and each filling material was inserted into the copper band, the hooking loop was inserted into filled material in the copper band before setting to make it easily that the load is applied on the specimen. After all specimens were immersed in water at $37^{circ}C$ for 1 week, this specimen was placed on the load cell of tensile test apparatus, and specimen was pulled at the cross-head speed of 0.8 mm per minute. The following results were obtained 1) In glass ionomer cement, the bond strength obtained by 37% citric acid was higher than one obtained by 50% phosphoric acid in enamel and dentin surfaces. The bond strength obtained in non-etched surface was much less than one by etchants in enamel and dentin surface. 2) In Clearfil, the bond strength obtained by 40% phosphoric acid was 4 times more than one obtained by non etch ant. 3) In Concise, the bond strength obtained by 50% phosphoric acid was almost same as one obtained by 37% citric acid, and the bond strength obtained by non etch ant was much less than one obtained by etchants.