The strain gage, holographic and photoelastic analysis etc. have been used for stress analysis of prosthesis, orthodontic or orthopedic appliances and filling materials. But these methods has some limitation in analyzing the internal stress. The Finite Element Analysis has been proved to compensate this defect and widely used in this area. The purpose of this study was to compare the stress distributions of the various temporary filling methods being used in pulpotomy procedure. Three different models were designed according to temporary filling material and method: amalgam filling with ZOE base(Model I), amalgam filling with ZPC sub-base and ZOE(Model II), IRM filling only(Model III). The results of the experiment were as follows: 1. In model I under the load case 6 and 1, the significant stress was shown to be concentrated on the buccal portion of crown. 2. Model II showed the similar pattern of stress distribution to Model I. 3. In model III under load case 2, the stress was mainly distributed on the buccal cusp tip and buccal margin of filling material. In same model under the load case 3, the stress was distributed on the lingual cusp tip. 4. Based on the above data, IRM can be assumed to have advantage over the other tested materials in reducing the incidence of crown fracture by localized the stress within the filling materials.