This ex vivo study evaluates the incidence of sinus membrane perforation during implant site osteotomy with two different types of drills and drilling techniques. Fifty goat heads with 50 sinus pairs (100 sinus sides) were assigned to two groups (osseodensification bur [OB] group and inverse conical shape bur [ICSB] group) to simulate transcrestal sinus elevation (50 sinus sides per group). An osteotomy was performed to pass through the lateral sinus wall no more than 3 mm. The integrity of the sinus membranes was examined and confirmed under a microscope. Of the 50 sinuses per group, the OB group presented with 14 (28%) perforated sinuses, while the ICSB group presented with 2 (4%) perforated sinuses. Of the 14 perforations from the OB group, 6 (42.9%) showed a pinpoint perforation pattern, 4 (28.5%) of which were not visible until direct air pressure was applied. Overall, the ICSB drill group demonstrated a lower sinus perforation rate than the OB group.