Soft liner is used to functional impression technique when dental stone is immediately poured after taking impression because of viscoelasticity. In this case, a 78-year-old male visited for new dentures. Due to severe resorption of mandibular edentulous ridge, functional impression taking by closed mouth technique was planned. First of all, making maxillary and mandibular provisional dentures was done, and lined by soft liner to rehabilitate pressured maxillary and mandibular edentulous ridge. After this, Functional impression was taken by closed mouth technique using provisional dentures which are transformed to healed maxillary and mandibular edentulous ridge, and final denture were fabricated using maxillary provisional denture as a reference of artificial teeth arrangement. Consequently, restoring a complete edentulous patient with taking functional impression using provisional dentures resulted in recovering satisfying retention and function.