This study was to investigate the influence of composite resins with different elastic modulus, cavity modification and occlusal loading condition on the stress distribution of restored notch-shaped noncarious cervical lesion using 3-dimensional (3D) finite element (FE) analysis.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. A notch-shaped cavity and a modified cavity with a rounded apex were modeled. Unmodified and modified cavities were filled with hybrid or flowable resin. After restoration, a static load of 500N was applied in a point-load condition at buccal cusp and palatal cusp. The stress data were analyzed using analysis of principal stress.The results were as follows: 1. In the unrestored cavity, the stresses were highly concentrated at mesial CEJ and lesion apex and the peak stress was observed at the mesial point angle under both loading conditions. 2. After restoration of the cavity, stresses were significantly reduced at the lesion apex, however cervical cavosurface margin, stresses were more increased than before restoration under both loading conditions. 3. When restoring the notch-shaped lesion, material with high elastic modulus worked well at the lesion apex and material with low elastic modulus worked well at the cervical cavosurface margin. 4. Cavity modification the rounding apex did not reduce compressive stress, but tensile stress was reduced. [J Kor Acad Cons Dent 33(1):28-38, 2008] Key words : Cervical lesion, class V lesion, composite resin, finite element analysis, stress distribution