The resistance to fracture of the restored tooth may be influenced by many factors, among these are the cavity dimension and the physical properties of the restorative material. The placement of direct composite resin restorations has generally been found to have a strengthening effect on the prepared teeth. It is the purpose of this investigation to study the relationship between the cavity isthmus and the fracture resistance of a tooth in composite resin restorations. In this study, MO cavity was prepared on the maxillary left first molar and then filled with composite resin. Three dimentional model with 3049 nodes and 2450 8-node blick elements was made by the serial photographic method and isthmus (1/4, 1/3, 1/2 and 2/3 of intercusplal distance between mesiobuccal cusp tip and mesiolingual cusp tip) was varied. Two types of model(B and R model) were developed. B model was assumed perfect bonding between the restoration and cavity wall and R model was left unfilled. A load of 1500N was applied vertically on the node from the lingual slope of the mesiobuccal cusp. The results were as follows : 1. There was a significant decrease of stress resulting in increase of fracture resistance in B model when compared with R model. 2. When it comes to stress distribution, the stress was concentrated in the facio-gingival line angle and the buccal side of the distal margin of the cavity in both Band R model. 3. With the increase of the isthmus width, the stress decreased in the area of the facio-gingival line angle, and increased in the area of facio-gingival line angle as well as the buccal side of the distal margin of the cavity in B model. In R model, the stress increased both in the area of facio-gingival line angle and the buccal side of the distal margin of the cavity, therefore the possibility of crack increased. 4. As the width of cavity increased, in B model, the direction of crack moved from horizontal to vertical on the facio-gingival line angle and the facio-pulpal line angle. In R model, the direction of the crack was horizontal on the facio-gingival line angle and moved from horizontal to the $45^{circ}$ direction on the facio-pulpal line angle.