This study aimed to evaluate the mechanical and physical properties of dental dam sheets used for absolute isolation and to correlate the mechanical parameters with cost. Twenty-one dental dam sheets were tested: ALLPRIME; Madeitex; Sanctuary non-latex, Sanctuary latex black, green, and blue; Nic Tone blue and black; Mk Life; Elastidam; Bassi; Pribanic; Care; OK; MDCDental; Keystone; Dura Dam; Flexidam; Sanctuary blue; Nic Tone blue; Ehros; and USE. The thicknesses of the dental dam sheets were measured using a digital micrometer (Mitutoyo). The dental dam sheets (n=15) were prepared by cutting the samples with dimensions of 80 × 10 mm with a 1.7 mm hole made at the center of each specimen, following the ISO 9001 standard. The specimens were tested using a universal testing machine (Emic) at a speed of 500 mm/min until rupture to calculate rupture force (RF, N), elongation (%), and ultimate tensile strength (UTS, MPa), their thickness (mm) was measured using a digital micrometer, and scanning electron microscopy and X-ray energy dispersive spectroscopy were performed to analyze the structure and composition. The radiopacity was measured using digital radiography. Thickness, UTS, RF, and elongation data were analyzed by one-way ANOVA and Tukey's test (α=0.05). The Flexidam dental dam had the largest thickness (0.5 mm), while Nic Tone had a median thickness of 0.3 mm; the RF value (41.3 N) was higher for the thicker dental dams. The other dental dams had RF values ranging from 19 to 30 N. The highest elongation was obtained for the non-latex Sanctuary dental dam (600 mm). The Bassi dental dam had the highest UTS value (15 MPa), and medium and small particles were observed in most of the gums. A loss of continuity was detected in the structure of Sanctuary green and blue media. The predominant elements in the sheets were carbon, magnesium, sulfur, silicon, and calcium. The UTS, RF, and elongation varied substantially, indicating insufficient standardization of dental dam sheets. Nonetheless, most of the tested dental dams exhibited mechanical and physical properties suitable for clinical use. The correlation between the cost and mechanical properties of the dental dams was very low.