The occlusal plane is determined according to morphologic guides such as Camper's plane and the position of the retromolar pad. However, there is no information available about the functional orientation of the occlusal plane. The purpose of this study was to investigate the relationship between the inclination of the occlusal plane and jaw closing movement path in the sagittal plane. Data from 38 young dentate subjects were obtained with a system that measures jaw movements. It was found that the occlusal plane and the masticatory closing path were consistent in maintaining an almost perpendicular relationship regardless of the variation in the inclination of the occlusal plane. This finding appears to be based on the functional formation of the occlusal plane according to the growth and change of masticatory muscles. The correlation between the inclination of the occlusal plane and masticatory closing movement could serve as the background for the functional significance of the occlusal plane.