**6. Conclusions**

The LIBS technique has been successfully applied to compute threshold ablation for calcium in dental tissues. Findings revealed that enamel has a higher threshold of ablation for calcium than dentine. SEM microstructural observations and measurements suggest that enamel has a closely packed structure of smear layers making it hard whereas a high porosity level in dentin causes less toughness. These findings are beneficial in the field of dentistry for the use of lasers in dental treatment.
