The purpose of this study was to determine the influence of plasticizer content on the tensile bond strength of heat-cured acrylic soft denture liners to a denture base resin. Differences among materials were significant, except for 100 wt% Dibutyl Sebacate (DBS) and 80 wt% DBS of tensile bond strength. The bond strength of all materials to the denture base increased with an increase in thermal cycles significantly except for 40 wt% DBS. The tensile bond strength of soft denture liners to the denture base resin significantly decreased with an increase of plasticizer contents. Differences were found among the difference plasticizer contents in failure types between the denture base resin and soft denture liners. The results suggest that the tensile bond strengths of heat-cured acrylic soft denture liners to the denture base resin were lower with an increase in plasticizer content.