We classify tilting classes over regular rings R of Krull dimension two. They are parametrized by the set of all pairs (X, Y ) such that Ass R R ⊆ X ⊆ Spec(R), Y consists of maximal ideals of height 2, and Y contains all the maximal ideals of height 2 that contain some element of X \ Ass R R. For R local, we also classify the corresponding infinitely generated tilting modules.