Occlusal splints constructed at three different vertical heights were used to study the influence of vertical dimension in the etiology of bruxism and MPD syndrome. The vertical dimension of least EMG activity was determined for each of 75 patients who were randomly divided into three groups according to the vertical dimension at which the occlusal splint was constructed. Group I occlusal splints were constructed at 1 mm from the occlusal vertical dimension, group II splints at 4.42 mm, and group III splints at 8.15 mm. Results showed a faster and more complete reduction in clinical symptoms for groups II and III than for group I. The temporary use of occlusal splints with a vertical height exceeding the physiologic rest position did not encourage a greater muscular tonus or hyperactivity of jaw muscles. It can be concluded that elongation of elevator muscles to or near the vertical dimension of least EMG activity by means of occlusal splints is more effective in producing neuromuscular relaxation.