The purpose of this study was to investigate the use of different plasticizers in soft acrylic resin materials to reduce leaching of the plasticizer and thus increase the durability of tissue conditioners. Samples were prepared containing different combinations of three types of polymer/copolymer powder and four types of plasticizer liquid (DEHM, DIBA, DAA and DINA). The dynamic viscoelasticity of each sample was measured after water immersion using a dynamic mechanical analyzer. Water absorption, solubility and weight change were also measured. A significant difference was found among the materials regarding dynamic viscoelasticity, water absorption and solubility. The samples containing P-n-BMA had the most stable G' and G'' scores throughout the immersion. P-n-BMA is the most suitable powder together with DEHM as the most suitable liquid component for a tissue conditioner. These results suggest that it is possible to improve the durability of tissue conditioners by combining different polymers and plasticizers.