The article presents a study that explored the relationship between positioning strategies and financial performance in dental practices. The data used in the study include a mail survey of a random sample of all dentists licensed to practice in the state of Oregon, together with a content analysis of yellow pages advertising practices of respondents to the survey. The authors identified respondents' yellow pages advertising practices through content analytic procedure. Dental practice performance was operationalized using the following variables from the questionnaire prepared for the purpose--yearly gross production income from the dental practice yearly net income from the practice of dentistry, number of patients seen in a typical day, and gross production income per hour. Results indicated that expressing a position in yellow pages advertisements has a significant relationship to practice performance.