A general treatment is to restore abfraction lesions with dental filler materials to reduce stress concentration. A material should be selected from various dental products based on long term experiences of dentist or personal preference concerning filler methods. A quantitative criterion is necessary to make an evaluation of the results as dentists decide treatment methods and dental materials relying on their clinical experiences. The purpose of this study is to find an optimal restoration method and material for noncarious cervical lesions using the finite element method. An objective function was defined to minimize the sum of tension or compression stress. Trial-and-error and approximation were used to find an optimal restoration method. An optimal solution was to fill TetricFlow inside the lesion and Z100 in the remaining region. The most desirable thickness ratio of the two filler materials was 0.125 with trial-and-error and it was similar to the results of approximation, 0.121 and 0.132.