Introduction: CARBAMIDE PEROXIDE is an antiseptic agent, which is widely used in teeth bleaching due to its ability in releasing oxygen. In the treatment of dental discoloration, despite the duration of remaining at the application site is very important, CARBAMIDE PEROXIDE mast not be contacted with soft tissues, like gingival. In this study, it was decided to formulate CARBAMIDE PEROXIDE in a gel form product.Methods: For preparing CARBAMIDE PEROXIDE powder, hydrogen PEROXIDE (30%w/v) 35ml and urea 20g were mixed and 1.5g gelatin powder was added and mixture was freeze-dried. The produced CARBAMIDE PEROXIDE was identified and quality and quantity control tests were done, according to USP 25. Different gel formulations were made using CARBAMIDE PEROXIDE, ascorbic acid (as an antioxidant), eugenol (as a flavorant and anti pain) and one of the polymers including hydroxyl propyl methyl cellulose (HPMC), hydroxyl ethyl cellulose (HEC) or carbomer 940 in water or glycerin. The Formulations were evaluated using special tests like uniformity, appearance and syringability. Microbial and chemical stability of the gels (using accelerated method) were studied. For determination of bleaching effectiveness the selected gel was used on extract human teeth and photographs of dental before and 10 days after of application were examined and their colors were compared using Visual Basic computer program with point (x,y) method.Results: The formulation made of carbomer 940 in glycerin base had most physical and chemical stability and was selected as the final formulation. Shelf life of this gel in refrigerator (8oC) was calculated 534 days. This gel had a significant effect in teeth bleaching.Conclusion: substitution of glycerin instead of water in selected formulation caused to protect of CARBAMIDE PEROXIDE from decomposing. High viscosity of gel helps to remain drug on teeth for a long time.