The aim of this finite elemental stress analysis study was to evaluate the effect of hybrid layer on distribution and amount of stress formed under occlusal loading in a premolar tooth restored with composite or ceramic inlay. The mandibular premolar tooth was selected as the model based on the anatomical measurements suggested by Wheeler. The analysis is performed by using a Pentium II IBM compatible computer with the SAP 2000 structural analysis program. Four different mathematical models including the following structures were evaluated: 1) composite inlay, adhesive resin, and tooth structure; 2) composite inlay, adhesive resin, hybrid layer, and tooth structure; 3) ceramic inlay, adhesive resin, and tooth structure; 4) ceramic inlay, adhesive resin, hybrid layer, and tooth structure. Loading was applied from the occlusal surface of the restoration, and shear stresses under loading were evaluated. The findings were drawn by the Saplot program, and the results were analyzed by graphical comparison method. The output indicated that the hybrid layer acts as a stress absorber in models 2 and 4. The hybrid layer has also changed mathematical values of stress on cavity floors in both restoration types. Ceramic inlay collected the stress inside the body of the material, but the composite inlay directly transferred the stress through dental tissues. As a result, it was concluded that the hybrid layer has an effect on stress distribution under loading in a premolar tooth model restored with composite or ceramic inlay. © 2005 Wiley Periodicals, Inc.