The processing of acrylic resin dentures is an exacting art but is relatively simple to carry out to perfection day after day, even when several dentures are processed at the same time. Nine salient factors in the proper processing of acrylic resin dentures were sequentially listed. Unfortunately, a number of these technical procedures are frequently overlooked or shortcuts may be substituted. Herein lie the causes of some hitherto unexplained clinical failures attributed to the acrylic resin denture base material. The acrylic resin denture base materials have been and are currently the best plastic for making dentures. This material has many unique assets and few faults. Its fine properties are often overlooked by the dentist who has several edentulous patients experiencing problems with dentures he made for them. Sore spots, faulty occlusion, looseness, and even breakage are most likely due to inadequate mouth conditioning or poor impressions, incorrect jaw relations, or the dentist's failure to remount the dentures prior to insertion. We have sufficient knowledge and scientific evidence to realize that most, if not all, denture problems are caused by the dentist's technique or by dentist-patient relationship. These problems should not be attributed to the acrylic resin material nor to the hard-working, conscientious dental laboratory technician. I doubt that more than 2 per cent of all complete denture difficulties experienced by frustrated patients would be solved by the introduction and availability of a new perfect denture base material.