Purpose: The aim of this study was to calculate the effect of a soft liner on stress distribution within a mandibular complete denture. Although patients have welcomed softlined complete dentures, early fracture is one of the main reasons for failure. To minimize and prevent prosthesis fracture, the understanding of the stress distribution within a prosthesis is important. Materials and Methods: A 3-dimensional finite element model of a mandibular complete denture for a severely reduced residual alveolar ridge was constructed. The stress was calculated with linear static finite element analysis. The stress distribution in the soft-lined acrylic resin mandibular complete denture was compared with that of a conventional acrylic resin denture. The resulting stresses were displayed in terms of von Mises equivalent stress and the major principal stresses according to 5 different loading conditions: vertical loads in premolar, molar, and incisor regions; and oblique loads in premolar and molar regions. Results: Oblique loads produced higher levels of stress in the labial notch regions than vertical loads, where tension was the primary mode of stress. Significantly reduced levels of von Mises stress were calculated in soft-liner layers under all loading conditions. Acrylic resin denture base portions, however, exhibited higher levels of von Mises stress in soft-lined complete dentures. Conclusion: Three-dimensional finite element analysis gave a realistic explanation of denture fractures and patient response to mandibular complete dentures with and without soft linings. Control of excess lateral occlusal contact might be helpful to reduce the probability of a fracture in soft-lined mandibular complete dentures.