The aim of this study was to analyze the composition of eight commercial tissue conditioners, assess each material using the International Standard (ISO) 10139-1 and relate differences in properties to composition. A visible light spectrophotometer (IR-460: Shimadzu, Kyoto, Japan) was used to analyze the principal components of both liquids and polymer powders. A High Pressure Liquid Chromatograph (HPLC: Shimadzu, Kyoto, Japan) was used to measure the principal ingredients. A gas chromatograph (GC-15A: Shimadzu, Kyoto, Japan) was used to measure the alcohol concentration. Consistency and penetration tests were carried out as detailed in the ISO 10139-1. The penetration test measurements were also made at 2, 3 and 4 weeks. All materials satisfied the standard in the consistency test and in the penetration test after one week. However, three materials failed to satisfy the standard in the penetration test after two hours. In all materials the powder was found to be poly (ethyl methacrylate), while plasticizers and ethanol content varied. Two materials contained other components thought to be antibiotic or antibacterial agents. There appeared to be a correlation between the ethanol content and the consistency results