Recently, various authors have proposed the interesting idea that occlusal force may be a principal factor in cervical lesions of the tooth. It is speculated that the lateral force in non-ideal mastication causes the tooth to bend and that the resulting tensile stress damages the enamel surface. In this study, we carried out stress analysis on the upper central incisor and the lower first molar using the plastic-elastic deformation theory with two-dimensional finite element method (FEM). The essential feature that the tensile yield strength is much smaller than the compressive one was taken into account. Our results suggested that oblique loading on the tooth stretches the enamel surface near the cemento-enamel junction and causes plastic deformation which eventually leads to the cervical lesion.