Indirect interim restorations have been traditionally fabricated on stone casts. Recently, flexible models fabricated from poly(vinyl siloxane) impression material have been suggested in place of stone casts. This study compared the marginal accuracy of indirect single-unit provisional restorations fabricated on stone casts with units made on poly(vinyl siloxane) impression material models. The mean marginal discrepancy of provisional restorations was compared for restorations fabricated from stone, low-viscosity poly(vinyl siloxane), and medium-viscosity poly(vinyl siloxane). Ten restorations were also fabricated directly on a master metal model (control). The mean marginal discrepancies were: control = 0.161 mm; stone model = 0.180 mm; low-viscosity poly(vinyl siloxane) = 0.245 mm; and medium-viscosity poly(vinyl siloxane) = 0.157 mm. The mean marginal discrepancy for the low-viscosity poly(vinyl siloxane) models was significantly higher than the other three groups. No significant difference was found between the control, stone cast, and medium-viscosity poly(vinyl siloxane) model groups.