METHODS: Data on annual per capita income and incidence of dental caries were collected in an ongoing longitudinal study on caries risk assessment with a systematic random sample of patients visiting Northwest PRECEDENT general dental practices in the Northwest United States. Risk ratios were estimated using GEE multiple binomial regression to relate low ( RESULTS: Of 609 adults with one or more follow-up visits and enrolled into the study for at least 9 months, 5% were from low SEP, 70% from middle SEP, 13% from high SEP and 12% did not report their income. The incidence of dental caries was 42%, 37% and 26% for low-, middle- and high-SEP patients. The risk of new dental caries of low- and middle- SEP adults was 1.6 (95%CI=0.9-2.8) and 1.4 times (95%CI=1.0-1.9) that of high-SEP adults, respectively. After adjusting for age, gender, race/ethnicity, education and number of teeth, the ratio remained not statistically significant (Low-SEP: Risk ratio=1.6, 95%CI=0.8-3.2; middle-SEP: RR=1.4, 95%CI=1.0-2.0). CONCLUSIONS: In this population with access to dental care and returning for follow-up visits, there were no differences in dental caries incidence by income. Since follow-up of the study participants are ongoing, we could not determine yet whether this lack of association is due to differential follow-up with a lower follow-up rate for those with lower income or due to a similar risk of new dental caries among different income levels. Submitted on behalf of Northwest PRECEDENT; NIDCR grants DE016750 and DE016752.