Just as you might sand the varnish off a smooth wooden table before you paint it a new color, the etching process makes a tooth surface rougher, so the attached dental material is more secure. Microscopically, etching dissolves some of the minerals in the enamel and dentin, the two outer layers of your teeth. This steady erosion creates rough features called "tags and tunnels" that can better absorb bonding resin chemically and physically lock it into place on the enamel and dentin surface.
The acid itself is usually a 30 to 40 percent phosphoric acid gel colored to make it visible on your tooth. Your dental professional will leave the gel on your tooth's surface for about 15 to 30 seconds, and the erosion it creates gives the smooth enamel surface a frosty appearance. The bonding material is "cured" with a special light of a specific wavelength. The final step in the process involves filling or adhesive material to be placed on top of the bond in layers. Each layer is cured until your dental professional finishes the final shape of your restoration.
Acid etching in dentistry is an effective way to bond different types of restorations to enamel or dentin. The "smear layer" of organic and inorganic material on a tooth, which results from cavity prep, makes for a less than ideal surface for bonding. Because of the need to "disrupt" this smear layer, acid etching began in the 1970s and 1980s.