The Kubelka-Munk (K-M) theory provides a reflectance model for translucent materials placed on backings of different colors. We hypothesize that Kubelka-Munk (K-M) theoretical diffuse reflectance spectra of dentin and enamel are in good agreement with observed diffuse reflectance. The aim of this study was to measure the reflectance of enamel and dentin specimens and to compare the measured values of reflectance with K-M theoretical values. Disc-shaped specimens of enamel, dentin, and enamel/dentin were prepared from extracted teeth. Diffuse reflectance spectra were measured on three backings by means of a reflectance spectrophotometer over every wavelength (lambda) from 400 to 700 nm at three thicknesses. The measured reflectance values were fit by non-linear regression to corrected K-M theory. The low value of the reported errors associated with the application of K-M theory illustrated that the theoretical diffuse reflectance spectra of dentin and enamel are in good agreement with the observed diffuse reflectance.