The results of two-dimensional finite element analyses of a mandible indicate that a resilient layer within a denture base can act as an effective "shock absorber" and may slow down ridge resorption. Finite element models of similar types can easily be used to further investigate various applications of resilient layers. The magnitudes and distributions of stresses generated in the mandible by force application to two types of a distal extension denture base were determined and compared. The results were obtained by using the finite element method of stress analysis. In the first analysis, a conventional distal extension denture base resting on the mandible was simulated. In the second analysis, the same testing force was applied to a distal extension denture base with a resilient layer between the teeth and the basal seat. The results indicated that the stress distribution was more uniform during occlusal loading through a resilient layer. The vertical displacement of the alveolar ridge under the denture base with a resilient layer was far less than that of the conventional denture base.