A soft liner is an elastomeric polymer used in the prevention of chronic soreness from denture and also helps in the preservation of supporting structures. They are made resilient by addition of alcohol type plasticizers or by co-polymerization with the monomer unit. The indications for use of a resilient liner are existence of thin, non-resilient mucosal coverage of the residual ridge, poor ridge morphology, persistent denture-sore mouth, and acquired or congenital oral defects.