Aim: To evaluate the efficacy of periosteal releasing incision(PRI) andvertical incisions(VI) on flap advancement during guided bone regeneration. Materials and Methods: Guided bone regeneration surgery was scheduled for eight subjects. PRI, the first VI, and the second VI were performed after the flap was elevated. A tension of 10 gram was applied on the buccal flap using a tension meter to measure the amount of flap extension after flap elevation, PRI, the first VI, and the second VI. The following information of surgical sites were also recorded: length of surgical area, width of keratinized mucosa, vestibule depth and flap thickness. Results: PRI extended the flap by median amount of 3.0 mm. The median flap extension amounts after the first VI and the second VI were 5.0 mm and 8.0 mm respectively. There were significant differences on flap extension amount among three incisions. The flap extension amount didn't show significant correlation with the length of surgical area, width of keratinized mucosa, vestibule depth and flap thickness. Conclusion: In guided bone regeneration surgery, PRI alone can obtain flap extension. VIs will gain more flap advancement to achieve low-tension primary closure.