The core issues of the subject of occlusion is the occlusal contact relationship of the maxillary and mandibular dentitions, and also the mandibular position. Occlusion reconstruction is a kind of treatments aiming to the rehabilitate the dental contact relationship at the appropriate mandibular position by means of prosthetic methods. Its indications focused on the patients who have quite a lot of natural teeth but lose the stable occlusal contact condition that requires a reestablishment. The periodontal feedback mechanism of the remained natural teeth exposes the occlusion under reconstruction to an environment with active and complex moderation of the neuromuscular adjustment that requires a higher level of the patients' adaptation. In this article, we will focus on the topics of the mandibular position and occlusion contact features, which are obtaining the accurate mandibular position and establishing a stable contact relation. The former is the base and the latter is the target of occlusion reconstruction.