The device comprises a scalpel provided with a circular lower end (2) to excise the gingiva (3). The invention is characterised in that the scalpel comprises a tubular body (1), which the aforementioned circular lower end (2) includes a diametral plate (4) to excise the gingiva (3) so that, upon rotation of the scalpel, the gingiva is excised and the excised gingival tissue is conveyed to the upper part of the tubular body. The invention also comprises an axis of revolution (9) for its attachment to a drill, which can also include a drill bit (10) that can be used to excise the gingiva, extract the excised gingival tissue and drill the bone (7) in a single step.
