Purpose: In this study, the effect of micro-macroporous biphasic calcium phosphate(MBCP) incorporated with inorganic poly- phosphate for bone regeneration in the calvaria of rabbit was evaluated. Materials and Methods: The procedure of guided bone regeneration was performed with titanium reinforced expanded poly- tetrafluoroethylene(TR-ePTFE) membrane. Four animal groups were compared : 1) TR-ePTFE membrane for negative control group, 2) TR-ePTFE membrane filled with MBCP for positive control group, 3) TR-ePTFE membrane filled with MBCP soaked in 4% inorganic polyphosphate for experimental group I, and 4) TR-ePTFE membrane filled with MBCP soaked in 8% inorganic polyphosphate for experimental group II. Results: 1. Negative control group showed the highest new bone formation at 16 weeks. 2. Positive control group showed the smallest new bone formation compared to other groups. 3. 8% inorganic polyphosphate induced more volume of bone formation, otherwise experimental group II did not show significant difference compared to negative control group. Conclusion: These results suggest that inorganic polyphosphate has a promoting effect on bone regeneration, possibly by en- hancing osteoconductivity of the carrier and by increasing osteoinductivity of the defected alveolar bone tissue. (J Korean Acad Periodontol 2008;38:179-190)