The purpose of this study was to evaluate the stress distribution in normal tooth structure and restoration at different preparation designs restored with stainless-steel crown (SSC), zirconia crown (Zr), and amalgam. Six carious primary mandibular second molar were used. The molars were divided into three main groups: Group I (restored with Amalgam), Group II (restored with SSC), and Group III (restored with Zr). Each group was subdivided into Subgroup A (Class II Cavity with MOD extension) and Subgroup B (pulpotomy with MO cavity extension). The restored teeth were imaged for CBCT to create a finite element model for each one. These models were transferred to ANSYS software and subjected to an average simulated masticatory force of 245 N. Regarding the tooth structure, under different force directions and cavity designs, the dentin structure of models restored with amalgam displayed von Mises stress more than models restored with SSC. The lowest von Mises stress value showed in models restored with Zr. Regarding the final restorative material under different force directions and cavity designs, the amalgam recorded the lowest value of von Mises stress than Zr and SSC. The SSC and Zr distribute occlusal stresses significantly more than amalgam restoration. Furthermore, Zr distributes occlusal stresses slightly more than SSC.