Pre-eruptive intracoronal resorption (PEIR) is a rare radiolucent lesion often located within the dentin and adjacent to the dentin-enamel junction, underneath the occlusal aspect of the crowns of unerupted teeth. The treatment approaches for these lesions involved with unerupted teeth have been known as to be relatively simple; depending on the extent of resorption, follow-up or restoration can be performed after surgical exposure. However, once the tooth is exposed to the oral cavity after eruption, it becomes highly vulnerable to the development of carious lesions. Thus, immediate intervention is required in such cases; failure to address it may result in the need for more complex treatments including endodontic therapy. The aim of this case report was to describe the characteristics of PEIR and the clinical management of the impacted immature permanent teeth diagnosed with PEIR.