Abrasions and pressure ulcers on the oral mucosa are most often caused by excessive pressure or incorrect fitting of the denture. The use of soft relining materials can eliminate pain sensations and improve patient comfort. The main functional feature of soft elastomeric materials is the ability to discharge loads from the tissues of the mucosa. (1) Background: The aim of the work was a comparative laboratory study of ten materials used for the soft lining of acrylic dentures. (2) Methods: There were materials based on acrylates (Vertex Soft, Villacryl Soft, Flexacryl Soft) and silicones (Sofreliner Tough Medium, Sofreliner Tough Medium, Ufi Gel SC, GC Reline Soft, Elite Soft Relining, Molloplast). Laboratory tests include the analysis of the tensile bond strength between the relining material and the acrylic plate of the prosthesis. The tests were conducted taking into account 90-day term aging in the distilled water environment based on the methodology presented in the European Standard ISO 10139-2. (3) Results: After three months of observation, the highest strength of the joint was characterized by Flexacryl Soft acrylic, for which the average value was 2.5 MPa. The lowest average value of 0.89 MPa was recorded for the GC Reline Soft silicone material. Over time, an increase in the value of the strength of the combination of acrylic materials and a decrease in these values in the case of silicone materials was observed. (4) Conclusion: Each of the tested silicone materials showed all three types of damage, from adhesive to mixed to cohesive. All acrylic-based materials showed an adhesive type of failure. Time did not affect the type of destruction.