Purpose: The purpose of this study was to evaluate the biomechanical effects of bone loss on peri-implant bending strain underneath overdentures. Materials and Methods: One mandibular and one maxillary edentulous model were created and covered with 2 to 4 mm of silicone rubber to simulate the oral mucosa. Four strain gauges were attached to four sides of each implant. In the mandibular model, two implants were inserted, and the implant was placed bilaterally in the area between the mandibular canines and lateral incisors. A maxillary conventional denture and mandibular overdenture were fabricated with acrylic resin to fit the edentulous models. Five bone loss levels were created: no bone loss, 0.8 mm bone loss on only the left implant, 0.8 mm bone loss bilaterally, 1.5 mm bone loss on only the left implant, and 1.5 mm bone loss bilaterally. Magnetic attachments were used to retain the denture. The bending strains generated from three types of unilateral loading were measured by a sensor interface, and the data were analyzed using the Kruskal-Wallis test and Bonferroni's post hoc test. Results: Bending strain increased with decreasing bone levels on the loading side. On the nonloading side, bending strains were greater at even bone loss (0.8 mm or 1.5 mm bone loss bilaterally) than at uneven bone loss (0.8 mm or 1.5 mm bone loss on only the left implant). Strains under loading at the left first premolar were approximately equal to that under loading with a cotton roll; these strains were higher than those generated with loading at the left first molar. Conclusion: Peri-implant bending strains rapidly increased on the loading side as bone loss levels increased. Peri-implant bending strains on the nonloading side were higher at bilaterally even bone loss than at unilateral bone loss. Keywords: bending strain, implant overdenture, magnetic attachment, marginal bone level