Bond strengths of a hypothetical hydrophilic dentine-bonding agent were calculated as a function of dentine depth and resin strength to evaluate the importance of several variables in a simple model. The tested hypothesis was that the total bond strength was the sum of the strengths of resin tags, hybrid layer and surface adhesion. Each of these three variables has a range of values that can influence its relative contribution. The resulting calculations indicate the potential for higher bond strengths to deep dentine than to superficial dentine in non-vital dentine and the importance of resin strength in the development of strong bonds. Comparison of the calculated bonds with published values indicated that they were within the same order of magnitude. Such theoretical modelling of dentine bonding can identify the relative importance of variables involved in the substrate, resins and surface adhesion.