The purpose of this study was to investigate the effect of acid treatment of fluoride applied dentin surface with various concentrations of phosphoric acid for various periods of time on dentin bonding. Dentin specimens prepared from freshly extracted bovine mandibular anterior teeth were divided into fluoridated and nonfluoridated groups. Specimens of nonfluoridated group were pretreated with 10% phosphoric acid for 15 seconds. Those of fluoridated groups were treated with 2% sodium fluoride or 2% stannous fluoride solution for 5 minutes and stored in $37^{circ}C$ distilled water for 3 days, followed by phosphoric acid treatment. The concentrations of phosphoric acid were 10%, 32% or 50% and the treatment periods of time were 15, 30 or 60 seconds. All the specimens were bonded with All Bond$^{(R)}$ 2 and Bisfil$^{TM}$ composite resin. After bonded specimens were stored in $37^{circ}C$ distilled water for 24 hours, tensile bond strengths of each specimens were measured and the pretreated dentin and the fractured dentin surfaces were examined under the scanning electron microscope. The results were as follows : The tensile bond strengths from the fluoridated groups were significantly lower than those from the nonfluoridated group when the concentrations of phosphoric acid and the treatment periods of time were equal in all the groups (p<0.05). In general, the higher the concentration of phosphoric acid and the longer the treatment period of time for acid etching on the fluoride applied dentin surface, the higher were the bond strength values. Recovery of bond strength of the dentin bonding agent was better in the NaF applied group than in the $SnF_2$ applied one. SEM findings of NaF applied and $SnF_2$ applied dentin surfaces demonstrated reaction product-covered and partially or completely obstructed dentinal tubules. SEM findings of dentin surfaces fluoridated for 5 minutes followed by etching showed wider tubular openings and more clean dentin surfaces when dentin was etched with higher concentration of phosphoric acid for longer period of time. On the SEM observations of the fractured dentin-resin interface, the etched specimens of fluoridated group showed an adhesive failure mode when the concentration of phosphoric acid and the treatment period of time were same as in the nonfluoridated group. As the concentration of phosphoric acid and the treatment period of time increase during acid etching, the cohesive failure area increased. However, excessive acid etching caused adhesive failure.