Non-carious cervical lesions (NCCLs) represent a common and increasingly prevalent clinical condition characterized by the loss of tooth structure at the cemento-enamel junction without the involvement of bacterial caries. These lesions pose significant diagnostic and therapeutic challenges due to their multifactorial etiology, variable clinical presentation, and complex interaction between biological, mechanical, and chemical factors. NCCLs are frequently associated with dentin hypersensitivity, aesthetic concerns, and structural weakening of the tooth, which may compromise long-term tooth survival if left untreated. This article provides a comprehensive analysis of the clinical management of non-carious cervical lesions, emphasizing their etiology, diagnostic principles, and contemporary restorative treatment options. Through an integrated review of current literature and clinical evidence, this work highlights the importance of accurate diagnosis, individualized risk assessment, and biologically oriented restorative strategies. The findings support a multidisciplinary approach combining etiological control, preventive measures, and the use of advanced adhesive and bioactive restorative materials to optimize clinical outcomes and enhance tooth longevity.