Background: Current understanding of the adhesion of dental restorative materials is based on two fundamental theories. Hence; the present study was undertaken for assessing and comparing shear bond strength of composite resin to enamel surface with laser etching and acid etching. Materials & methods: 40 freshly extracted permanent maxillary second premolars were included. All the specimens were divided broadly into two study groups as follows: Group A: Specimens in which enamel bonding was done after acid etching, and Group B: Specimens in which enamel bonding was done after laser etching. All the specimens were then placed in universal force testing machine for checking the shear bond strength. Assessment of all the results was subjected to statistical analysis using SPSS software. Results: Mean shear bond strength among specimens of group A and group B was found to be 25.13 MPa and 18.36 MPa respectively. While analysing statistically, it was seen that mean shear bond strength specimens of the acid etching group was significantly higher in comparison to the patients of the laser etching group. Conclusion: In comparison to composite bonded after laser etching, mean shear bond strength of composite bonded after acid etching was significantly higher. Key words: Shear Bond Strength, Composite Resin