The aim of this study was to analyze the relationship among the point of greatest depression on the root trifurcation floor and the furcation openings of the maxillary second molars. Sixty human extracted upper permanent second molars were analyzed and the furcation area were measured using a vertical calliper, and the values regarding the point of deepest depression were recorded. The results showed that the deepest depression in the trifurcation floor of the roots is centrally situated in 11.7% of the cases, whereas 88.3% involve mesial-buccal and distal-buccal roots. The distal furcation (F3) had the largest distance from the point of deepest depression in the trifurcation floor (A), followed by the buccal (F1) and mesial (F2) furcations when point A was below their respective openings. On the other hand, the medial furcation (F2) had the largest distance from point A, followed by distal (F3) and buccal (F1) furcations when point A was above their respective openings.