Purpose: In current practice, two types of burs are typically used: stainless steel (SS) and alumina-toughened zirconia (ATZ). The present study evaluated the durability of these two burs in relation to osteotomy creation for implant placement. In addition, the effects of the two types of burs on a bone model were examined. Materials and Methods: SS and ATZ burs were compared under controlled conditions in a swine rib osteotomy. The heat generated and time necessary for perforation were measured and analyzed with repeated-measures one-way analysis of variance. The burs and bone samples were evaluated using scanning electron microscopy. Results: New ATZ and SS burs showed greater bone disruption compared to burs that had been used 80 times. Brand new burs of either material showed small manufacturing defects, which increased in number with use. No clinically or statistically significant differences were found between burs with respect to temperature and time for perforation. Conclusions: SS and ATZ burs can be used several times for implant site preparation under controlled conditions without reaching a temperature that is harmful to the bone. Both burs wear under repeated use, but not to an excessive degree. The duller burs produced smoother perforations than did the new ones. Keywords: burs, dental implants, heat, osteotomy, stainless steel, temperature, zirconia