ntroduction: Ill-fitting dentures are treated with the use of tissue conditioners/ soft liners. They are applied to the surface of dentures to achieve equal force distribution and to improve denture retention. Objectives: To assess the water sorption and hardness of acrylic resin-based auto-polymerized, heat-polymerized soft liners, and silicone-based auto-polymerized resilient liners at a different period. Methods: After polymerisation, 30 discs of 3 soft liner material was stored in water at 370 C for 1 day, 1 week, 1month, 6 months and 1 year. Later hardness test was determined using Shore-A Durometer tester. 30 specimens of respective soft liners were subjected to water sorption test at 1day, 1 month, 6 months and after 1 year__ampersandsignrsquo;s period. Results: The mean value for water sorption for self-cure, heat cure and silicone type was, 2.09, 0.08 and 2.04 respectively at one day and 2.12, 0.07 and 2.10mg respectively after one month, 2.16, 0.07, 2.10mg after 6 months and 2.18, 0.08, 2.10mg respectively after one year. The difference was statistically highly significant (P__ampersandsignlt;0.001). In a heat cure acrylic group, the hard ness values at 5% level (p__ampersandsignlt;0.05) was significantly higher for all storage periods as compared to self-cure acrylic and self-cure silicone liner with different follow-ups. Conclusion: The acrylic-based heat-polymerized (Super-soft) resilient liner had significantly higher hardness values than the auto polymerized acrylic and silicone resilient liners.