The objective of this study was to determine the effect of flowable composite lining and dentin location on internal dentin fracture formation in the microtensile bond strength (MTBS) test using swept-source optical coherence tomography (SS-OCT). MTBS test beams (1.0×1.0 mm) were prepared from human superficial and deep dentin, which was bonded with a self-etch adhesive (Clearfil SE Bond) and hybrid composite resin (Clearfil AP-X), with or without flowable lining (Clearfil Majesty ES-Flow). We tested 4 groups according to placement technique (with vs. without flowable liner) and dentin (superficial vs. deep) locations. Cross-sectional 2D images of the bonded interface were obtained before and after the MTBS test. Internal dentin fracture after MTBT was observed as a bright zone in SS-OCT. Flowable lining significantly reduced internal fracture formation in dentin (p<0.05). Dentin location significantly influenced MTBS (p<0.05), and this was reduced by flowable lining usage.