Zinc oxide-eugenol cement (IRM) is a low-strength base used as a temporary cement filling in the event that the patient will return at a later date for a semi-permanent restoration. The powder is mainly zinc oxide and the liquid is eugenol with olive oil as a plasticizer. Zinc oxide/eugenol cement are mixtures of zinc oxide (powder) and eugenol (liquid). They are mainly used as a lining or base under amalgam restorations and as temporary luting cement or filling materials.