Traditionally, hard denture base in complete denture is superior after considering denture resin and wearing time of patient. However, some patient with poor residual alveolar ridge could not tolerate and adapt complete denture. Thus some experts suggest to use soft lining material to reline denture base and provide better comfort of patient and success rate of wearing complete denture. So far, soft lining materials aren't used extensively in denture base of complete denture because they still have some problem to overcome. The article provides a background for understanding the properties of soft lining materials, describing the application of soft denture lining material from compositions, classification, characteristics, principle of function, advantage/disadvantage, suitable time of usage and related clinical and Lahorary procedure. Although not a panacea, soft liner materials provide the dentist with a valuable tool in clinically prosthetic treatment.