In this study, the effect of various materials used in fabricating superstructures for implant-retained fixed partial dentures on stress distribution around implant tissues was investigated. Five different mathematical models consisting of 11,361 nodes and 54,598 elements were constructed to study porcelain, gold alloy, composite resin, reinforced composite resin, and acrylic resin veneering materials using the 3-dimensional finite element analysis method. MARC K7.2/Mentat 3.2 software was used for the analysis. Reference points were determined on the cortical bone, where perpendicular, oblique, and horizontal forces were applied. Stress values created by oblique and horizontal forces appeared to be higher than those created by vertical forces. Stress seemed to be concentrated at the cortical bone around the cervical region of the implant. Gold alloy and porcelain produced the highest stress values in this region. Stresses created by acrylic resin and reinforced composite resin were 25% and 15% less, respectively, than porcelain or gold alloy. Porcelain and gold alloy produced stress values at the lingual implant sites that reached the ultimate strength values of the cortical bone. Keywords: dental implant, dental materials, dental stress analysis, finite element analysis, fixed partial denture