The role of the collagen fibers in dentin adhesion has not clearly been established. Therefore, this laboratory study evaluated the microleakage at resin-dentin and resin-enamel interfaces of Class V composite restorations after etching enamel and dentin with phosphoric acid (H3PO4) or after etching with H3PO4 followed by deproteinization with 5% sodium hypochlorite (NaOCl) to prevent the formation of a hybrid layer. Ten extracted human molars were used to prepare standardized Class V cavities on both buccal and lingual surfaces. The teeth were randomly divided in two groups: 1) Class V cavities that were etched with H3PO4 for 15 seconds; b) Class V cavities that were etched with H3PO4 for 15 seconds followed by collagen removal with 5% NaOCl for two minutes. The cavities were restored using the Prime & Bond 2.1 bonding system and TPH resin composite. The specimens were stored in water for 24 hours at 37 degrees C and thermocycled 500 times between water baths kept at 5 degrees C and 55 degrees C. After thermocycling, specimens were immersed in a 0.5% aqueous solution of basic fuchsin for 24 hours. Three longitudinal sections of each restoration were obtained and examined with a stereomicroscope for qualitative evaluation of microleakage. The data were statistically analyzed by Mann-Whitney U and Wilcoxon matched pairs signed ranked tests. Extra specimens were analyzed with the scanning electron microscope (SEM). Occlusal margins (enamel margins) resulted in statistical lower degree of leakage than gingival margins (dentin/cementum margins) in both treatment groups. For each type of margin, there were no statistically significant differences between the etched and the etched and deproteinized groups. Under the SEM, occlusal surfaces showed no detachment between enamel and dentin, while dentin/cementum resulted in gap formation.