Dental practitioners are thought to be subject to the same principles in relation to the tort of negligence as are medical practitioners. However, in addition to their common law liability, dental practitioners may be more vulnerable to strict liability under the Sale of Goods Ordinance because, unlike medical practitioners, provision of materials is a large part of dental practice. The classification of the provision of dental materials to patients can affect the potential liability of dentists, ie whether there is a contract for the supply of goods, for the supply of services, or something else. This article explores the implications of the Sale of Goods Ordinance and the impact of reforms recently recommended by the Law Reform Commission of Hong Kong on dental practitioners in Hong Kong.