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Tartar is the hard calcified material that builds up on teeth. It is formed mainly from minerals in saliva mixed with the bacteria of dental plaque. It may lie above or below the gum. It can only be removed by a dental professional. It can form anywhere on the teeth but is most common where saliva enters the mouth, on the outer surface of the upper molar teeth and the inner surfaces of the lower front teeth. Almost everybody has some degree of calculus present on their teeth.