Bone resorption beneath a maxillary complete denture was simulated by the finite element method, assuming that a threshold of compressive strain exists in the alveolar bone above which the resorption occurred. The pattern of predicted resorption was observed when 100 N of force was applied to three positions occlusally, and 20 N was applied facially. Moreover, we observed the effect of rebasing the denture after initial resorption. The results indicate that resorption was initiated on the facial and occlusal surfaces of the alveolar ridge and proceeded palatally. The resorption was greater as the occlusal load point moved facially and when the force was applied in the facial direction. When the load point was toward the facial, rebasing the denture accentuated the resorption, but when the load point was toward the palatal, the resorption was almost the same regardless of rebase. The pattern of simulated bone resorption was similar to that reported from clinical observations, which suggests that the resorption may be associated with compressive strains developed in the alveolar bone. The results argue for the importance of occlusal adjustment of dentures to move the occlusal load point palatally and produce balanced occlusion in protrusion and lateral excursions, especially after a rebase procedure.