Transmission of masticatory load in mandibular implant-retained overdentures was evaluated using a three-dimensional finite element model. The reaction forces on the distal edentulous mucosa and the stress on the perimplant bone were compared in overdentures retained either by two ball attachments or by two clips on a bar connecting two implants. In the finite element model, a 35 N load on the first mandibular molar induced a greater reaction force on the distal edentulous ridge mucosa of the nonworking side when the overdenture was anchored by ball attachments than with the clips/bar attachment. Stress on peri-implant bone was greater with the clips/bar attachment than with the ball attachment.