Aim: Periodontitis is one of the major problems slowly progressing and could affect 70% of the global population. The prevalence of periodontitis differs from mild to moderate forms of race and geographic region. The aim of this study is to determine the acid phosphatase (ACP) activity in the gingival tissues of periodontitis subjects. In this study, the activity of ACP in the gingival tissue of subjects with periodontitis was examined. Materials and Methods: A total of 30 subjects were selected for the study and are divided into group I (n = 15, healthy subjects in control) and in group II (n = 15, periodontitis subjects). The gingival tissue from group I and group II subjects were collected after the surgery and the ACP enzyme level was analyzed using ultraviolet spectrophotometer. Assessment of periodontitis was done based on periodontal probing depth (PPD) and clinical attachment level (CAL). The statistical analysis applied was independent sample tâtest, P < 0.05 was considered as significant. Results: The results of group II periodontitis subjects showed statistically significant increased gingival tissues ACP level when compared with the control group I subject. The mean levels of CAL and PPD were significantly >4 mm in periodontitis subjects when compared to control. Conclusions: The elevated level of ACP in the gingival tissue and Gramânegative microorganisms found in subâgingival plaque was greater in periodontitis. Based on these results, gingival tissue ACP level can be considered as an independent risk factor for evaluating the microbial status and periodontal tissue damage.