The Finite Element Analysis has been used for stress analysis of prosthesis, orthodontic or orthopedic appliances and filling materials. The primary purpose of the present studying was to evaluate the effectiveness of needle post in promoting the retention and integrity of composite crown restored on the pulpotomized primary central incisor. Three finite element models-natural tooth (Sample I), composite crown with (Sample II) and without (Sample III) needle post-were constructed and the stress distribution within each model were analyzed and compared one another. The results can be summarized as follows: 1. In sample I, the stress was shown to have distributed uniformly throughout the whole tooth even to the alveolar bone. 2. In sample II, the transmission of stress from the crown to the root area was shown to be very poor and irregular. 3. In sample III, the needle post was proved to be very effective in distributing the stress well to the aveolar bone which might help in maintaining the stability of crown restoration.