The main functional feature of elastomeric soft linings materials is the ability to discharge loads in the tissues of the mucosa. As a result, there are fewer injuries to the mucosa and chewing ability increases. In addition, these prostheses are more comfortable in the patient’s opinion. To obtain the equal distribution of forces on the muco-bone basis and to reduce the traumatizing effect of the denture plate for patients using full dentures, soft lining materials can be used. Aim of the study: the aim of the work was a comparative laboratory study of ten materials used for soft lining of acrylic complete dentures. Methodology: Materials based on acrylates (Vertex Soft, Villacryl Soft, Flexacryl Soft) and on silicones (Sofreliner Tough Medium, Sofreliner Tough Medium, Ufi Gel SC, GC Reline Soft, Elite Soft Relining, Molloplast) were compared. Laboratory tests include tests of changes in Shore’a A hardness of soft lining material. The tests were conducted taking into account 90 day term aging in the distilled water environment based on the methodology presented in the European Standard ISO 10139-2. Results: For most silicone materials, only small changes in hardness were found in the range of 0.7 (Ufi Gel SC) to 3.3 (Sofreliner Tough Medium) on the Shore A scale. The exception was GC Reline Soft, for which a marked increase in hardness was noted. All materials based on acrylates were characterized by successive increase in hardness over time. However, in the case of the Vertex Soft material, the increase in hardness was relatively small (5.5 ShA).