The purpose of this study was to evaluate the micro leakage of composite resin when various phosphoric acid agents were used to etch the enamel and dentin. In this study, class V cavities were prepared on the buccal surfaces of fourty extracted human molar teeth, and they were randomly assigned into 4 groups with 10 teeth. The cavities of each groups were etched with 10%, 32%, 35% and 37% phosphoric acids for 15 seconds, washed and dried and the cavities were restored with composite resin after application of the adhesive. The specimens were immersed in 2% methylene blue solution for 3 days. And then, the specimens were sectioned buccoligually. Degree of dye penetration at tooth-restoration interfaces was examined by Inverted Metallurgical Microscope at the occlusal and gingival margins. The result were as follows : 1. The degree of microleakage at occlusal and gingival margin in all group was statistically difference among 10% and 35% (P<0.01), 10% and 37% (P<0.01), 32% and 35% (P<0.05) and 32% and 37% (P<0.05) acid concentrations, but was not statistically difference between 10% and 32%, 35% and 37% acid concentrations (P>0.05). The degree of microleakage was showed to dimish with increase of acid concentration. 2. The degree of microleakage at the occlusal margin was statistically significant difference among 10% and 32%,10% and 35%, 10% and 37% acid concentrations(P<0.05). The degree of microleakage among 32% and 35%, 32% and 37% and 32% and 37% acid concentrations was not statistically significant difference. 3. In comparison of microleakage at the gingival margin, the degree of microleakage above 32% acid concentration was not showed less than 10% acid concentration (P>0.05). In comparison of 32%, 35%, 37% acid concentrations, the degree of microleakage at 35% and 37% acid concentrations was showed less than 32% acid concentration(P<0.05).