The objective of this study was to investigate the effect of excessive occlusal loading on stress distribution on four type of cervical lesion, using a three dimensional finite element analysis (3D FEA). The extracted maxillary second premolar was scanned serially with Micro-CT. The 3D images were processed by 3D-DOCTOR. ANSYS was used to mesh and analyze 3D FE model. Four different lesion configurations representative of the various types observed clinically for teeth were studied. A static point load of 500N was applied to the buccal and lingual cusp (Load A and B). The principal stresses in lesion apex, and vertical sectioned margin of cervical wall were analyzed. The results were as follows 1. The patterns of stress distribution were similar but the magnitude was different in four types of lesion 2. The peak stress was observed at mesial corner and also stresses concentrated at lesion apex. 3. The compressive stress under load A and the tensile stress under load B were dominant stress. 4. Under the load, lesion can be increased and harmful to tooth structure unless restored. [J Kor Acad Cons Dent 31 (5) :359-370, 2006]