There is a controversy among prosthodontists concerning the most favourable superstructure design of a prosthesis supported by implants. Some investigators used the fully extended denture, others used a non extended. This study evaluated the load distribution pattern occurring in implants with the two designs. A real clinical situation which includes 4 osseointegrated implants that are connected to each other with a superstructure bar and support an acrylic dentures was transferred into a 3-D geometric model. With the 3-D FEM it was possible to compare between the two types of acrylic dentures.