To gather knowledge related to establishing criteria for selecting soft denture liners for individual patients, the effects of certain properties of soft denture liners on stress distribution were evaluated by two-dimensional finite element analysis. A partial mandibular edentulous ridge crest was modelled. Six combinations of thickness (mucosa: 1 or 2 mm; soft denture liner: 1, 2, or 3 mm) and 18 combinations of Young's modulus (mucosa: three kinds; soft denture liner: six kinds) were analysed. The ratio of maximum to minimum stress in the mucosa (stress ratio) was calculated to estimate stress concentration. In the case of thin mucosa (1 mm thickness), the lower the Young's modulus of the soft denture liner, the lower the stress ratio. However, if the soft denture liner had a lower Young's modulus than the mucosa, stress concentrated adversely. These results suggest that the elasticity of the soft denture liner should match the elasticity of the mucosa to obtain the optimum cushioning effect.