MAARC Soft-Liner is acrylic temporary relining material for the temporary rebasing (relining) of acrylic dentures & tissue conditioning. It usually acts as a cushion between the hard acrylic and the soft tissue surface thus providing comfort to the tissues. A soft liner or also called as resilient liner may be soft elastic and resilient material forming all or part of the impression surface of a denture. Soft denture liners are applied for denture wearers who complain of masticatory pain because they cannot tolerate a hard-based denture due to a thin and non-resilient oral mucosa and/or severe alveolar resorption. Intended use / Indications: For the temporary re-basing (relining) of acrylic dentures. Conditioning Tissue.