The aim of this study was to determine what would be regarded as essential equipment required for setting up a dental practice and the cost thereof. This information could be useful for the newly qualified dentist. Seventy five completed questionnaires returned from a randomly selected group of practising dentists were analysed to obtain this information. Equipment costs were obtained from a dental supply house and are tabulated. Guidelines recommended for setting up a practice include determining the type of service to be rendered, selecting the equipment required for this purpose, seeking expert financial advice and commencing the practice on a conservative basis with only the essential items of equipment.