Purpose: To compare the cutting efficiency and the smear layer of three different types of burs ceramic, tungsten carbide and diamond stone. Materials and Methods:135 mica-based glass ceramics (Vita blocs Mark II) blocks were used to valuate cutting efficiency by weight loss method. Five points from each type of burs: Cera Bur (komet, Brasseler, Germany): K59, Tungsten Carbide tapered Bur (komet, Brasseler, Germany): H2 010 and diamond points (komet, Brasseler, Germany): 957AM 314 010, were used for cutting procedures. Each bur had made 30 seconds duration cut, each bur was used three times. Cutting was performed under standardized protocol using a specially designed machine for this purpose. Twelve unerupted human third molars were used to obtain Dentin slabs. Cutting was performed using the same protocol and the smear layer created was observed by means of scanning electron microscope. Results: The values of weight loss were: 0.18 ± 0.08 gm, 0.40 ± 0.07 and 0.50 ± 0.07 gm for each bur respectively. Less dense smear layer was observed with the Cera Bur when compared to the tungsten carbide and diamond burs. Conclusion: The new tapered fissure ceramic bur can be considered a promising tool for minimally dentistry, while providing a minimal reduction of the sound, hard tooth substance.