Background: This study evaluated the effects of the acids used in the microabrasion on enamel. Material and Methods: Seventy enamel/dentine blocks (25 mm 2 ) of bovine incisors were divided into 7 groups (n=10). Experimental groups were treated by active/passive application of 35% H 3 PO 4 (E1/E2) or 6.6% HCl (E3/ E4). Control groups were treated by microabrasion with H 3 PO 4 +pumice (C5), HCl+silica (C6), or no treatment (C7). The superficial (SMH) and cross-sectional (CSMH; depths of 10, 25, 50, and 75 μm) microhardness of enamel were analyzed. Morphology was evaluated by confocal laser-scanning microscopy (CLSM). Data were analyzed by analysis of variance (Proc Mixed), Tukey, and Dunnet tests (α=5%). Results: Active application (E1 and E3) resulted in higher microhardness than passive application (E2 and E4), with no difference between acids. For most groups, the CSMH decreased as the depth increased. All experimental groups and negative controls (C5 and C6) showed significantly reduced CSMH values compared to the control. A significantly higher mean CSMH result was obtained with the active application of H 3 PO 4 (E1) compared to HCl (E3). Passive application did not result in CSMH differences between acids. CLSM revealed the conditioning pattern for each group. Conclusions: Although the acids displayed an erosive action, use of microabrasive mixture led to less damage to the enamel layers