Objective: To explore the application value of gingival wall lifting surgery in the restoration of subgingival defects with all ceramic high inlay. Method: 120 patients with posterior tooth defects treated with all ceramic high inlay restoration in the Department of Stomatology of the Eighth People"s Hospital of Panyu District, Guangzhou City from January to December 2023 were randomly divided into a control group and an observation group, with 60 patients in each group. The control group underwent crown lengthening and all ceramic high inlay restoration, while the observation group underwent gingival wall lifting surgery and all ceramic high inlay restoration. The success rate, oral health status, and satisfaction of the two groups were compared. Result: (1) There were no significant differences in the fracture, detachment, gingival index, edge fit, color matching, and other aspects between the two groups of restorations, with P>0.05; (2) Three months after treatment, the oral health status score of the observation group (32.11 ± 4.30) was lower than that of the control group (58.62 ± 7.58), with P<0.05; (3) The satisfaction of the observation group with the appearance, repair time, and frequency of the restoration was higher than that of the control group, with P<0.05. Conclusion: In the restoration of subgingival defects with all ceramic high inlay, both gingival wall lifting and crown lengthening can achieve good repair results. Among them, gingival wall lifting has less trauma and can promote gingival health more effectively. Clinically, the surgical method should be selected reasonably according to the actual situation