The aim of the present study was to clarify and quantify factors on thinning during a thermoforming using a special simulation model that has three different flat surfaces of 0 degree, 45 degree, and 90 degree against a pressurizing force. Air pressure type samples were made by EVA and acrylic resin blank. Vacuum type samples were also made by EVA. Thickness Gauge was employed to measure the thickness. As results, pressure forming showed significantly larger thinning at 45 and 90 degree surfaces and smaller thinning at 0degree surface, 36 % in thinning rate by vacuum forming and 66% by the pressure forming at 90 degree surface, and 17 and 20 % at 45 degree surface, and 11 and 2% at 0 degree surfaces. Thinning rate of each surface at each heating time was significantly increased with an inclination against the pressure become steep. Promoted thinning by an increase in heating time on 0 degree surface, however, the reverse results of the thinning were restrained with an increase in heating time on 45 and 90 degree surface significantly were obtained. Thinning was increased with the increase in distance from the center in 0 degree surface and increased with the decrease in height in the vertical surface significantly. The air pressure, the material thickness in EVA (Drufosoft), difference in material color did not affect thinning rate. An acrylic resin material showed approximately 10% smaller thinning than EVA (Drufosoft).To retain enough thickness of 3 mm on 90 degree surface corresponding an incisal labial aspects for pressure laminate type, over 55 % reduction is taken into consideration, at least two 3-mm thickness materials should be laminated. On 0 degree surface showed at most 2 % reduction, occlusal thickness becomes almost 6 mm, careful occlusal adjustment to achieve 2 mm thickness should be requested.