The concept of stress-induced cervical lesions has been discussed widely in recent years. In this study, a three-dimensional finite element model was established to analyze the stress distribution at cervical region and evaluate the stresses on the interface of different restorative materials. The results indicated that tensile stress might be the major cause for tooth cervical lesion. For different restorative materials, the elastic modulus was not the key issue in premature loss of restorative material. The bonding strength between the restorative material and lesions could be the important factor for the retention failure.