Purpose: The purpose of this study was to investigate whether application of permanent silicone-based resilient denture liner (SR) to mandibular complete dentures significantly improves patients' masticatory ability compared to conventional heat-activated acrylic resin (AR). Materials and Methods: Twenty-eight edentulous patients were randomly placed into 1 of 2 crossover groups (AR-SR/SR-AR) by using a random permuted block within strata method. The AR-SR group received AR denture treatments followed by SR denture treatments. The SR-AR group received treatments in the reverse sequence. The outcomes were classified by matiscatory performance, mandibular movement, electromyographic activity, and maximum occlusal force. Results: No significant differences were observed in any of the baseline characteristic measurements between groups. SR denture wearers exhibited significantly higher masticatory performance than AR denture wearers. SR denture wearers exhibited a longer early-stage occluding period than AR denture wearers. There were no differences in electromyographic activity between the AR and SR groups. There were no significant differences in maximum occlusal force between the AR and SR groups. Conclusion: This study showed that the application of SR to mandibular complete dentures resulted in significant improvements to the patients' masticatory ability compared to AR.