This study examined the desirable properties of a soft denture liner. The physical behavior of palatal mucosa of young adults was quantified by analyzing creep behavior using Voigt's four-element model. Instantaneous elastic recovery was significantly smaller than instantaneous elastic displacement, and delayed elastic recovery was significantly larger than delayed elastic displacement (P .05). Viscous recovery was small but detectable. To ascertain whether the characteristics of the mucosa can be replaced with a soft material, a new soft lining material was developed and both behaviors, especially after load release, were compared with each other. It was indicated that by properly controlling the amounts of the crosslinking agent and inorganic filler of the soft material, its properties may be made to approximate those of the mucosa.