This study was performed to evaluate the effect of inorganic polyphosphate on bone formation in the calvaria of rabbit in the procedure of guided bone regeneration with bovine cancellous bone graft and titanium reinforced expanded polytetrafluoroethylene(TR-ePTFE) membrane. The rabbits were divided into four groups. Control group I used only TR-ePTFE membrane, control group II used TR-ePTFE membrane and deproteinized bovine bone mineral soaked in saline, experimental group III and IV used TR-ePTFE membrane and deproteinized bovine bone mineral soaked in 1% or 2% inorganic polyphosphate respectively. After decortication in the calvaria, GBR procedure was performed on 12 rabbits with titanium reinforced ePTFE membrane filled with deproteinized bovine bone mineral soaked in saline or inorganic polyphosphate. The animals were sacrificed at 2 weeks, 4 weeks, and 8 weeks after the surgery. Decalcified and non-decalcified specimens were processed for histologic and immunohistochemistric analysis. 1. Titanium reinforced ePTFE(TR-ePTFE) membrane showed good spacemaking and cell occlusiveness capability, but it showed poor wound stabilization. 2. The deproteinized bovine bone mineral did not promote bone regeneration, but it acted as a space filler. 3. There was no complete resorption of the deproteinized bovine bone mineral within 8 weeks. 4. 1% inorganic polyphosphate did not promote bone formation, but 2% inorganic polyphosphate promoted bone formation. Within the above results, 2% inorganic polyphosphate could be used effectively for bone regeneration.