Restorative procedures can lead to tooth fracture due to the relatively small amount of the remaining tooth structure. It is essential to prevent fractures by having a clear concept of the designs for cavity preparations. Among the several parameters in cavity designs, profound understanding of isthmus width factor would facilitate selection of the appropriate cavity preparation for a specific clinical situation. In this study, MO amalgam cavity were prepared on maxillary first premolar and filled with amalgam. Three dimensional, model with 1365 8-node brick elements was made by serial photographic method. In this model, isthmus was varied in width at 1/4, 1/3, 1/2 and 2/3 of intercuspal width and material properties were given for three element groups, i.e., enamel, dentin and amalgam. A load of 500 N was applied vertically on amalgam and enamel. In case of enamel loading, 2 model (with and without amalgam) was compared to consider the possibility of play at the interface between tooth material and amalgam. These models were analyzed with three dimensional finite element method. The results were as follows: 1. The stress was concentrated on the facio-pulpal line angle and distal marginal ridge of the cavity. 2. With the increase of the isthmus width, the stress spread around the facio-pulpal line angle and the area of stress concentration moved toward the proximal box. 3. In case of narrow isthmus width, the initiation point of crack would be in the area of isthmus corner of the cavity, and with the increase of the isthmus width, it would move toward the proximal box and at the same time the possibility of crack increase at the distal marginal ridge. 4. The direction of crack progressed outward and downward from the facio-pulpal line angle, and with the increase of the isthmus width, it approximated vertical direction. At the marginal ridge, it occurred in vertical direction. 5. It would be favorable to make the isthmus width narrower than a third of the intercuspal width, and to cover the cusp if isthmus width were wider than half of the intercuspal width. 6. It is necessary to apply the possibility of play to the finite element analysis.