Background: Acid etching of Glass Ionomer liner to increase bond strength between Glass Ionomer cement and composite resin. Aims & Objectives: To compare the tensile bond strength of Glass Ionomer cement to composite resin with and without etching the cement. Materials and Method: Ten pairs of metal cylinders (mould) were prepared for this study. Four groups based on hybrid and micro filled type of composite resin in 10 pairs each. In each type, 10 Glass Ionomer specimens were treated with acid etching and 10 were not treated. Results: The results showed no significant differences between any of four groups, showing that application of 37% phosphoric acid did not result in significant bond strength between Glass Ionomer cement and composite resin. Conclusion: Both the types of composite resin did not show any significant difference in bond strength to Glass Ionomer cement, whether etched or unetched.