The purpose of this study is to evaluate the effect of loading at three different occlusal surface position of the gold alloy crown on the stress distributions in surrounding bone, utilizing 3-dimensional finite element method. A three dimensional finite element model of an implant with simplified gold alloy crown and supporting bone was developed for this study. A oblique or vertical load of 100 N was applied at the following position at each FE model : 1) center of occlusal surface, 2) a point on the buccal side away from center of occlusal surface (COS) by 2.8mm, 3) a point on the lingual side away from COS by 2.8mm. In the results, Minimum von Mises stresses under vertical load or oblique load of 100N were about 6MPa at the center of occlusal surface and about 40MPa at the point on the buccal side, respectively. From the results we could come to the conclusion that occlusive loading position could be an important factor for establishment of structural safety of supporting bone.