The structure of dentin on three different levels, near enamel, central, and deep dentin, was examined. The solid area available for bonding was studied in a scanning electron microscope (JSM 840) connected to a computer‐assisted image analysis instrument (IBAS 2). The number of tubule openings per unit area (frequency) and the area percentages of these tubule openings were recorded. Three dentin disks were obtained from both buccally and occlusally located dentin of a single tooth (third molars were used), and the two deeper levels were each 1.25 mm deeper than the level above. The disks showed an increasing number of tubules with an increasing diameter the deeper into the dentin they were cut. Disks from the occlusal part of the tooth showed, in general, a higher number and area percentage of tubule openings than the corresponding disks from the buccal part. The variation across each disk was also larger for disks from the occlusal part than from the buccal part of the tooth. This variation increased with increasing depth of dentin. The most solid dentin with the lowest variation was found in superficial disks of buccally located dentin.

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