Objective To investigate the effects of alveolar bone resorption on stress of tooth/implant- supported restoration connected by precision attachment using three- dimensional finite element(FEM)approach. Methods The FEM was applied to analyze the stress distribution of tooth/implant- supported restoration connected by precision attachment under various loading conditions when the alveolar bone was absorbed to different level. Results The stress values of the tooth, implant and their surrounding bone increased when their surrounding bone decreased by bone absorption. Conclusion The stress values of the tooth, implant and their surrounding bone were closely related with the bone resorption.