The invention relates to a method for the virtual secondary machining of a virtual three-dimensional gingiva model (10) produced during the planning of an artificial gingiva. The virtual gingiva model (10) is subjected to a virtual secondary machining by modifying at least one defined three-dimensional surface structure (11, 12, 13, 14, 15, 6) of the gingiva model by means of a virtual tool using a computer (3).