Cavities of Class V are caused by heavy occlusal loads due to bruxism and clenching habit. It is general to restore abfraction lesions with dental filler materials to reduce stress concentration. A material should be selected from various dental products based on long term clinical experiences or personal preference concerning filler methods. A quantitative criterion is necessary to make an evaluation of the results as dentists decide treatment methods and dental materials relying on their clinical experiences. The purpose of this study is to find an optimal restoration method and material for noncarious cervical lesions using the finite element method. An objective function was defined to minimize the sum of tensile and compressive stresses. Several models with different combinations of resins were suggested and compared in terms of the values of objective function. An optimal solution was to fill TetricFlow inside the lesion and Z100 in the remaining region with a thickness ratio of 0.125.