The interface between bone and dental follicle soft tissue is critical for tooth eruption, as it is only at this surface that bone is either deposited by osteoblasts as fresh osteoid, or alternatively resorbed by osteoclasts. Finite elements in soft tissue follicle are illustrated under differing levels of either tension or compression, marked with increasing intensities of green or red colour respectively. Soluble factors driving either bone formation (green arrows) or bone resorption (red arrows) are indicated as produced by cells residing in volumes described by the finite elements shown, such that where ‘green arrows’ predominate, bone deposition would occur, with bone resorption occurring where there is a preponderance of ‘red arrows’ marking resorptive factors. Cell responses to most stimuli are dose dependent, while a necessary assumption in this work is that there is a linear relationship between compression or tension quantitated in terms of hydrostatic stress in the current paper, and the amount of bone resorptive or formative soluble factor produced by cells. Finite elements vary greatly in volume, so that the number of cells and hence total quantity of bone resorptive or stimulatory soluble factors must vary in direct proportion to finite element volume. To allow for variability in finite element volume and permit meaningful quantitation of the biological impact of compression and tension across finite elements, we have multiplied the volume by hydrostatic stress within individual finite elements, and thus defined a new measure we term the ‘Biological Response Unit’.