The purpose of this investigation was to analyze stress distribution in implant supporting tissue according to different types of attachments such as combination bar attachment, Hader bar attachment, O-Ring attachment and Dal-Ro attachment that are used in mandibular overdenture by using two osseointegrated implants, to study the influence that POM IMC used in bar type attachment has in implant supporting tissue and compare the preceding analyses to find out an effective stress distribution method. Three dimensional photoelastic method was used to obtain the following results. (A) Analysis of stress distribution according to attachment type 1. Under vertical load condition, compressive stress was seen at implant supporting area of working side on all the photoelastic models but in Hader bar attachment tensional stress was seen at distal upper area of implant supporting area. Relatively Hader bar and O-Ring attachment showed even stress distribution pattern. 2. Under vertical load condition, compressive stress at implant apex area and tensional stress at implant lateral supporting area were seen at nonworking side of all models. 3. Under $25^{circ}$ lateral load condition, general compressive stress was seen at working side implant supporting area in most of the models, especially at distal upper supporting area higher compressive stress concentration was seen in combination bar attachment and tensional stress concentration, in Hader bar attachment. 4. Under $25^{circ}$ lateral load condition, compressive stress at implant apex area and tensional stress at implant lateral supporting area were seen at nonworking side of all models, except O-Ring model which showed compressive stress only. (B) Influence of POM IMC to stress distribution in bar type attachment 5. Under vertical load condition, better stress distribution pattern was seen at working side of combination bar and Hader bar attachment model using POM IMC. 6. Under vertical load condition, stress value was increased at nonworking side of combination bar attachment model using POM IMC and tendency of increasing compression was seen at nonworking side of Hader bar attachment model using POM IMC. 7. Under $25^{circ}$ lateral load condition, better stress distribution pattern was seen at working side of combination bar attachment model using POM IMC but tendency of increasing stress was seen on working side of Hader bar attachment model using POM IMC. 8. Under $25^{circ}$ lateral load condition, stress reduction was seen at nonworking side of combination bar attachment model using POM IMC but tendency of increasing stress was seen at nonworking side of Hader bar attachment model using POM IMC.