Laser etching has an effect on the mineral content of dentin. The aim of this study was to evaluate the mineral content of dentin prepared at three different power settings with an erbium, chromium:yttrium scandium gallium garnet (Er,Cr:YSGG) laser. The enamel of five, lower, wisdom, molar teeth was removed to expose the dentin surface. Four dentin slabs were obtained, then each tooth was randomly divided into four portions (groups 1 W, 2 W, 3 W and control) so that we could evaluate the effect of laser treatment. The Er,Cr:YSGG laser used for the study had a pulse duration of 140 mu s, a pulse repetition rate of 20 Hz and a power output range of 0 W to 6 W. Laser energy was delivered through a fiberoptic system to a sapphire tip terminal 6 mm long and 600 mu m in diameter, using a non-contact mode. The levels of five elements: magnesium (Mg), phosphorus (P), calcium (Ca), potassium (K), and sodium (Na), in each slab were measured by inductively coupled plasma-atomic emission spectrometry (ICP-AES). There were significant differences between the groups (1 W, 2 W, 3 W and control) for Ca, Mg, Na, P and Ca/P ratio (P<0.05); however, there were no significant differences for K (P=0.43). Laser treatment at 1 W significantly affected the mean percentage weight of all element groups except K. Scanning electron microscopy (SEM) photographs indicated that the surface irregularities increased with increasing power setting.