Objective: The primary objective of this study is to identify common ethical dilemmas encountered by Universiti Sains Islam Malaysia’s (USIM) clinical dental student. The other objective is to correlate between gender/experience with theory of ethics that is commonly applied. Methods: The participants for this study were all USIM’s 4th and 5th year clinical dental students and dentists with more than 5 years’ experience. The total number of participants involve are 53 students and 19 experienced dentists. This survey consists of two parts of questionnaire. The students will answer both parts while the dentists will answer only the second part. The first part is regarding the common ethical dilemma that commonly encountered in the clinic. The students were asked to tick 3 most common items that they had faced during their practice in USIM’s polyclinic. For the second part the dentists and the students were asked several questions on decision-making strategies based on ethical theories, which are Teleology, Deontology and Virtue. Result: The result suggested that the most common Ethical Dilemma encountered by USIM’s clinical students is difficult patient (83%). The second most common is Conflict between clinician (43%) and followed closely by Treatment option (41%). For the decision making strategies it shows that there were no much differences between USIM clinical dental students and the experienced dentists. Conclusion: The result of the survey showed that the ethical dilemmas commonly encountered by USIM’s clinical dental students were the items that related with communication process such as difficult patient and the treatment option.