Neutral zone impression technique was mostly used for fabrication of lower complete dentures with severely atrophic edentulous ridges. The distinguishing features of this technique were that it found a balanced space between intraoral and extra-oral muscles and the whole denture (including artificial teeth) was located in this area and stabilized by the balancing forces of intra- and extra-oral muscles when functioning. This article describes the fabrication of a complete denture using neutral zone impression technique. (J. Family Dent. 6(4): 49-56, 2012)