Purpose: This study evaluated the effect of acid conditioners on resin bonding to dentin following irradiation with an Er:YAG laser and investigated the characteristics of resin bonding to the laser-treated dentin. Materials and Methods: Extracted bovine teeth were cervically sectioned to expose a dentin surface. After polishing, the dentin was irradiated with an Er:YAG laser. Aqueous solutions of 10% citric acid (10-0) or 10% citric acid/3% ferric chloride (10-3) were then applied to the laser-treated surface as acid conditioners. After the acid treatment, a PMMA rod was bonded to the irradiated dentin using 4-META/MMA-TBB resin, and miniaturized dumbbell-shaped bonded specimens were prepared. These specimens were subjected to tensile testing, and fractured surfaces were observed with field-emission scanning electron microscopy (FE-SEM) to determine the mode of fracture. Additionally, the resin-dentin interfaces were observed under FE-SEM. Results: The tensile bond strength of acid-conditioned bonded specimens was lower than that of specimens not subjected to acid treatment (11.1 MPa) in the laser-irradiated group. No significant difference was observed between 10-0 and 10-3 treatments. 10-3 treatment yielded the highest bond strength (24.6 MPa) in the nonirradiated group, as opposed to only 7.7 MPa in the laser-treated group. Cohesive failure in the dentin was observed in almost all specimens in the irradiated group. Furthermore, a 10- to 30-µm-thick resin-penetrated layer was observed at the interface between the dentin and the resin. Conclusion: These results suggest that the effect of acid conditioners on resin bonding to dentin differs according to whether the dentin has been laser irradiated or not.