 The study compared the surface wear rate of polymethylmethacrylate, PMMA, based occlusal splints and opposing dentin exposed teeth in Bruxism simulating models. The results showed that the wear rate of PMMA was significantly greater than that of dentin specimens at 60,000 cycles, but this difference was not seen at 30,000 cycles. When comparing wear rates within each group at different duration cycles, PMMA surfaces exhibited an average wear rate 1.4 times higher with high duration cycles, while dentin surfaces displayed a marginal decrease in wear. Additionally, when examined under a scanning electron microscope, PMMA surfaces displayed more wear abrasion lines with higher duration cycles, whereas dentin surfaces did not exhibit any significant changes. Based on these findings, it can be concluded that Bruxism patients should wear single arch PMMA based occlusal splints to protect their opposing dentin exposed teeth from excessive wear.