The objective of preventive dentistry is the maintenance of a healthy dentition for the life of a patient. Unfortunately, if an individual has not received the benefit of a comprehensive program of preventive dentistry and has finally reached the edentulous state, as a consequence, he receives a set of complete denture. Dentures are mechanical devices and subject to the principles of mechanics. In some cases, the general health and nutritional status of the patient are felt to be the causative factors. But, the most important thing in residual ridge resorption is felt to be caused by the unequal distribution of functional forces. This study was to analyze mandibular stresses of complete denture occlusion by three dimensional finite element method. The results were as follows ; 1. As deformation and stress distribution of the complete denture of the mandible were concentrated on the upper lingual side of the mandible, alveolar ridge resorption of the mandible occurred from lingual side to labio-buccal side. 2. Analyzing by three dimensional F. E. M., the mandible is a very effective form for tolerating stress and deformation biomechanically. 3. According to the concentration of stress distibution in the upper buccal side of the lower posteriors, buccal shelf area must be a primary stress bearing area in the lower complete denture. 4. Lower complete denture moved horizontally to the balancing side under lateral occlusal force. 5. Bilateral balanced occlusion should be constructed in the complete denture for denture stability, especially in the protrusive movement. 6. Physical property of the denture base material was as important for stress distribution in the denture base as or even more than that in the mandible. 7. Impression technique is very important because of most of stress was concentrated between them due to close contact of the mandible and the denture base.