With the current development of inlay materials, processing technologies and the change in tooth defect restoration concepts, inlay has become one of the most preferred selections for tooth defect conservation and restoration. Finite element method is a computer-assisted mechanical numerical computation method. It can quickly and efficiently build dental restorative model, simulate the force applied to the tooth and analyze the corresponding stresses. By this means, it provides the reference for clinical application. Its computation result generally consistent with the actuality, so that it has been widely applied in stomatology field and has made great contributions to the development of dental biomechanics. This paper presents an overview of the application situation and research development of finite element method in inlay restoration.