AbstractThere is no consensus about the most suitable in vitro simulating material investigating heat generation during bone preparation. The aim was to compare heat increases and drilling times of bone removals in different bone simulating materials and to compare them to fresh human cadaver bone. A cavity was drilled in the following samples: (1) bovine rib; (2) pig rib; (3) 20 PCF (lb/ft³) polyurethane (PU) block with 3 mm (50 PCF) cortical layer; (4) 20PCF PU without cortical; (5) 30 PCF PU with 2 mm (40 PCF) cortical; (6) 30 PCF PU with 1 mm (40 PCF) cortical; (7) 30PCF PU without cortical; (8) poly-methyl-methacrylate (PMMA); (9) fresh human cadaver rib. Data were analyzed with ANOVA followed by Tukey’s post hoc tests. P < 0.05 was considered significant. Highest heat increases and slowest drilling times were found in bovine ribs (p < 0.001). Regarding temperatures, human ribs were comparable to the pig rib and to PUs having cortical layers. Considering drilling times, the human rib was only comparable to the 20 PCF PU with 3 mm cortical and to 30 PCF PU without cortical. By the tested in vitro bone removals, only the 20 PCF PU with 3 mm cortical was able to simulate human ribs, considering both temperature increases and drilling times.