The rubber dam sheet is an essential accessory used in dental procedures to isolate the operative field, providing a clean and dry working area. It helps in preventing contamination from saliva and blood, improving visibility and access to the tooth being treated. The rubber dam also protects the patient from aspirating or swallowing debris and dental materials. Unlike cotton rolls, gauze pads, or saliva ejectors that assist in moisture control, the rubber dam is the primary tool for complete isolation of one or multiple teeth. This isolation enhances the effectiveness and safety of restorative, endodontic, and surgical treatments.Reference: Principles and Practice of Operative Dentistry, Monaghan, 3rd Edition.