PMMA is a widely used biomaterial especially in the fields of orthopedia, orthodontia and ophthalmology. When biocompatibility is considered, modification of the biomaterials&amp / #8217 / surface may be needed to optimize interactions of the biomaterial with the biological environment. After the surface modifications one of the most important changes that occur is the change in the surface free energy (SFE). SFE is an important but an obscure property of the material and evaluation methods with different assumptions exist in the literature. In this study, SFE of pristine and oxygen plasma modified PMMA films were calculated by means of numerous theoretical approaches (Zisman, Saito, Fowkes, Berthelot, Geometric and Harmonic Mean and Acid-Base) using numerous liquids and the results were compared to each other to elucidate the differences of methods. Dispersive, polar, acidic and basic components of the SFE were calculated by the use of different liquid couples and triplets with the application of Geometric and Harmonic mean methods and Acid-Base approach. The effect of SFE and the components of SFE on the cell attachment efficiencies were examined by using fibroblast cells. It was observed that with the treatment of oxygen plasma, cell attachment capability and hydrophilicity of PMMA surfaces were altered depending on the applied power and duration of the plasma.