The Purpose of this study was to investigate material differences in stress transmission among various artificial teeth and denture base materials. For this study, a two-dimensional finite element model and a two-dimensional photoelastic model of a mandible with complete denture were made. A resin tooth and a porcelain tooth were used as artificial teeth, and a resin base, a metal lined base, and a soft-liner lined base were used as denture bases. An occlusal load was applied and principal stresses generated in the supporting tissues were compared. To test the impact stress transmission, strain gauge attached to the denture base specimens made of the different materials were made in thick and thin groups. Voltage outputs from hitting the specimen with a steel ball were compared. The results were as follows : 1. In FEM, increasing the mucosal thickness reduced the maximum principal stresses in the supporting tissues, but altering the tooth materials and the base materials induced no difference in the stresses. 2. In photoelastic model study, no difference in fringe order among the specimens were observed, but the thick mucosa group and the soft-liner lined group revealed a more uniform distribution of the load. 3. In strain measuring, the impact force transmission was highest in the soft-liner lined group, and was the lowest in the metal lined group(p<0.01). 4. In the thin group using the resin base, the porcelain tooth showed higher impact stress transmission than the resin tooth(p<0.01), but no difference was observed between them in the thick group. In the soft-liner lined group, the porcelain tooth showed higher impact stress transmission than the resin tooth(p<0.01), but no difference was observed between them in the metal lined group. 5. The thick group showed lower impact stress transmission than the thin group(p<0.01).