OBJECTIVE: To determine the association between KOH-soluble and structurally bound fluoride uptake and the erosion resistance of enamel, respectively. Additionally, the effect of enamel pre-treatment with ethanol before fluoridation was assessed. METHODS: Sixty bovine incisors (4 specimens/tooth) were randomly allocated to six groups (A-F). Samples 1 and 2 remained untreated, serving as control at baseline. Pre-treatment of the samples was performed for 5 min with 99% ethanol (groups A, B and C) or physiologic saline (groups D, E and F). Samples 3 and 4 were treated either with 0.5% (groups A and D), 1.0% (groups B and E) or 1.5% (groups C and F) fluoride solution. In samples 1 and 3, uptake of KOH-soluble and structurally bound fluoride was determined. Samples 2 and 4 were used for the determination of acid susceptibility by immersion in 1 ml HCl for 30s. Calcium release into HCl was assessed by atomic absorption spectroscopy. Differences between the groups were calculated by unpaired t-tests (p<0.05). RESULTS: Mode of pre-treatment showed no influence on fluoride acquisition. KOH-soluble and structurally fluoride uptake increased with increasing fluoride concentrations. Highest acid resistance was observed after treatment with 1% fluoride solution for both kinds of pre-treatment followed by 1.5% and 0.5% fluoride solution. CONCLUSION: Dose-dependency was observed for enamel fluoride acquisition but not for acid resistance.