Acrylic temporary relining material for the temporary rebasing (relining) of acrylic dentures & tissue conditioning. These include tissue conditioners and temporary soft lining materials. The materials are viscoelastic and able to flow under steady pressure and at the same time are resilient under such dynamic forces as chewing.  With proper care, the liners are generally tear-resistant, biocompatible, odourless and tasteless, resistant to abrasion, stable with respect to colour and dimension, easy to adjust and clean, insoluble and non-adsorbable in saliva, and have adhesive bond strength with little effect on the denture base material. Over time, as some of the components such as ethyl alcohol leach and evaporate, the gel hardens, which may necessitate frequent replacement of the lining.