In vitro cytotoxicity testing of dental acrylic resins is fundamental to establish clinical safety limits, requiring suitable cell models that closely simulate physiological processes. This study's main aim is to evaluate the viability of an untransformed human gingival fibroblast cell line, as an oral cell model for acrylic resin cytotoxicity tests. For this purpose, cell viability was compared to a control cell line (Chinese hamster lung fibroblast), following exposure to increasing concentrations of methyl methacrylate and formaldehyde (acrylic resins’ leachable compounds). Additionally, because of the volatile nature of these compounds and their harmful effects on the respiratory tract, a human fetal lung fibroblast line was also tested. Two-way ANOVA of generated data (p<0.05) showed that all cell types are significantly affected in a dose dependent manner by these chemicals. Further characterization of the human gingival fibroblast line shall be addressed in future biocompatibility studies.