Dental occlusion constitutes an important subject that cuts across many disciplines in the field of dentistry. There have been raging debates on occlusion and articulation with different opinions on theories and concepts. The raging debates have resulted into two schools of thoughts namely: the gnathological school of thought and the neuromuscular school of thought. The objective of this article was to show the interdependence and inter-relationship of the two schools of thought by proposing a new mechanical theory upon which the neuromuscular school of thought can be super-imposed. To this end, a tetrahedron is considered as the unifying geometrical figure upon which the new theory of occlusion is based. Thus, the various established theories and concepts of occlusion can adequately be explained using the tetrahedron’s characteristics. Consequently, a new theory of occlusion to be called the tetrahedral theory of occlusion is hereby presented to the dental professionals for further objective critique.