The aim of this study is to evaluate the depth of penetration of an experimental preparation with the characteristics of a dental infiltrant into the decalcified root cementum tissue and observation of the root cementum tissue subjected to a single and repeated twice hydrochloric acid etching process. The study material consisted of 20 human teeth (the study group—12 demineralised teeth, the control group—8 teeth). A commercially available Icon preparation and an experimental preparation were used for the study with addition 2% of YF3 (yttrium trifluoride) added as an indicator to facilitate microscopic observation. Each tooth was divided into two zones, blue (Icon) and red (experimental preparation). The teeth were divided into two subgroups—in the first subgroup, the etching preparation was applied once, in the second subgroup twice, and at the end the teeth were infiltrated with the experimental preparation and the Icon preparation. The study of tooth longitudinal section morphology and chemical composition was performed with the use of a Hitachi S-3400N scanning electron microscope. Microscopic observations show that the applied YF3 tracer in most cases agglomerates and remains in the form of conglomerates on the surface of the root cementum. Single particles of YF3 are visible, penetrating through the cementum tissues into the root dentine structure. The degree of tissue infiltration with the resin (depth of penetration into decalcified tissues) is visible at a depth of approx. 80–120 μm. In the test group subjected to a single etching process, good penetration of both resins was noticeable, however, excessive erosion of the root surface was evident in several of the specimens—indicating that damage occurred as a result of the etching process. In the test group subjected to two etching processes, excessive erosion of the cementum is visible in each deposit.