Purpose: The purpose of this study was to examine the effect of stress-breaking attachments at the connections between maxillary palateless overdentures and implants. Materials and Methods: Three-dimensional finite element models were used to reproduce an edentulous human maxilla with an implant-retained overdenture. Two-implant models (in the canine tooth positions on both sides) and four-implant models (in the canine and second premolar tooth positions on both sides) were examined. Stress-breaking material connecting the implants and denture was included around each abutment. Axial loads of 100 N were applied to the occlusal surface at the left first molar tooth positions. In each model, the influence of the stress-breaking attachments was compared by changing the elastic modulus from 1 to 3,000 MPa and the thickness of the stress-breaking material from 1 to 3 mm. Maximum stress at the implant-bone interface and stress at the cortical bone surface just under the loading point were calculated. Results: In all models, maximum stress at the implant-bone interface with implants located in the canine tooth position was generated at the peri-implant bone on the loading side. As the elastic modulus of the stress-breaking materials increased, the stress increased at the implant-bone interface and decreased at the cortical bone surface. Moreover, stress at the implant-bone interface with 3-mm-thick stress-breaking material was smaller than that with 1-mm-thick material. Conclusion: Within the limitations of this experiment, stress generated at the implant-bone interface could be controlled by altering the elastic modulus and thickness of the stress-breaking materials. Int J Prosthodont 2007;20:193–198