A 50 percent random sample of practising dentists in New Zealand was invited to complete a questionnaire aimed at determining their opinions on the effects of changes to Accident Compensation Corporation regulations on dental practice and patient access to treatment. Seventy-six percent of those surveyed returned the survey form. The results suggested that the introduction of a fee schedule for dental treatment in 1989 restricted practitioners' treatment decisions, and prevented some patients from receiving what was considered to be ideal care, largely on the basis of cost. Although the scheduled fee did not always cover the cost of treatment, many practitioners absorbed this shortfall. However, since the 15 percent cut in fees payed by ACC, which was introduced in 1992, practitioners are now finding it necessary to charge the patient for the amount not covered by ACC. Dentists state that this is further restricting the kind of treatment they can provide, and that patients can afford. Some patients are now unable to have any treatment for dental injuries resulting from accidents as they cannot afford it. Some practitioners feel that the introduction of a fee schedule and the requirement of a patient contribution to treatment costs have had some positive effects, but the majority feel that significant barriers to treatment have been created by the ACC changes.