The present invention is directed to a method of making a teeth treatment device, the method including the steps of passing a substrate through a container having melted wax therein to form a wax saturated substrate; applying a quantity of bleaching solution to one side of the wax saturated substrate; joining a thin plastic sheet to the one side of the wax saturated substrate to form a plastic coated wax saturated substrate having a quantity of bleach; cutting the plastic coated wax saturated substrate having a quantity of bleach into individual strips having a predetermined configuration; and packaging the individual strips.