The endodontically treated tooth is generally restored with post and core, owing to the brittleness and the loss of large amount of tooth structure. Although there have been lots of studies about the endodontically treated teeth, the three-dimensional quantitative studies about the stress distribution of them are in rare cases. In this study, it was assumed that the coronal portion of the upper incisor had extensively damaged. After the root canal therapy it was post cored, and restored with PFG crown. The three-dimensional model, in which the root was supported with a normal alveolar bone, was constructed. Force was applied to the centric stop point with the angle of 135 degrees to the long axis of the tooth. Force was assumed to be 250N as functional maximum bite force of upper central incisors. The results analyzed with three-dimensional finite element method were as follows : 1. Stress was concentrated on the middle portion of the labial side dentin and the apical portion of the dentin. 2. Stress in the post was more concentrated on the post apex. 3. The displacement of the post at the post-cement interface was almost symmetrical la-bio-lingually. 4. It assumed that restoring extensively damaged tooth with a post-core and PFG crown is an adequate method of restoration.