A method for using PTFE tape as a matrix to prevent the etching and/or bonding of adjacent tooth structure was presented. This technique is simple, quick and inexpensive. PFTE tape in the form of plumber's tape is readily available at any hardware store. Despite manufacturers' varying thicknesses of PTFE tape, it can be stretched, yielding a matrix thinner than other matrix systems. The tape will also adhere and conform to adjacent tooth structure, offering the operator an unhindered access to perform sculpting of the restorative material.