To maintain a harmonious craniofacial system, it is essential to establish an appropriate occlusal vertical dimension (OVD). This clinical report describes our establishment of an apporiate OVD for a patient ( Eichner B3: mandibular molar missing) with a decreased OVD to restore aesthetics and function by the use of magnetic attachment. For restoration of the upper teeth, a removable overlay denture with coping type of magnetic attachment and horseshoe plate was fabricated. For restorationof the lower teeth, a removable partial denture with extracoronal type of magnetic attachment and porcelain fused to metal crown was fabricated. Magnetic attachment could be provided a means for alleviating to patient’s concerns regarding aesthetics and functions.