PURPOSE. Finite element study on the effect of abutment length and material on implant bone interface against dynamic loading. MATERIALS AND METHODS. Two dimensional finite element models of cylinderical implant, abutments and bone made by titanium or polyoxymethylene were simulated with the aid of Marc/Mentat software. Each model represented bone, implant and titanium or polyoxymethylene abutment. Model 1: Implant with 3 mm titanium abutment, Model 2: Implant with 2 mm polyoxymethylene resilient material abutment, Model 3: Implant with 3 mm polyoxymethylene resilient material abutment and Model 4: Implant with 4 mm polyoxymethylene resilient material abutment. A vertical load of 11 N was applied with a frequency of 2 cycles/sec. The stress distribution pattern and displacement at the junction of cortical bone and implant was recorded. RESULTS. When Model 2, 3 and 4 are compared with Model 1, they showed narrowing of stress distribution pattern in the cortical bone as the height of the polyoxymethylene resilient material abutment increases. Model 2, 3 and 4 showed slightly less but similar displacement when compared to Model 1. CONCLUSION. Within the limitation of this study, we conclude that introduction of different height resilient material abutment with different heights i.e. 2 mm, 3 mm and 4 mm polyoxymethylene, does not bring about significant change in stress distribution pattern and displacement as compared to 3 mm Ti abutment. Clinically, with the application of resilient material abutment there is no significant change in stress distribution around implant-bone interface.