When a consumer thinks about a product, i.e. a purchased good or service, he is usually aware of just the object or an activity is performed for him. However, one may ask why, among many similar products, often with similar prices, the customer chooses this particular one? The consumer wants to meet his needs while achieving the highest possible level of satisfaction. From the marketing point of view, various elements of the product may have value for the customer, often those that their manufacturer is not directly aware of. The research problem in this article is the question of what elements the product structure of a dental service consists of, taking into account changes caused by the COVID-19 pandemic. The aim of the article is to answer the question of what elements and values of the product are offered by the seller and, consequently, may influence the buyer's decision to purchase a medical service in a dental office. The work uses a case study of a dental service in the post- COVID period combined with the participant observation method.