Introduction: The purpose of this investigation was to make a comparative evaluation of the von Mises stress distribution in implant supported restorations, between a temporal abutment of PEEK with PMMA crown, and a definitive abutment of zirconium with monolithic ceramic crown. Additionally, it was observed the strain of the PEEK and zirconium abutments and also, reporting the maximum principal stress values of the zirconium with the goal to establish, since the mechanic point of view, the behavior of these materials under standard loads. Those evaluations were realized through the finite element analysis (FEA). Methods: It was modeled one Tapered Screw-Vent® implant (ref. TSVB10 Zimmer Dental) with a length of 13mm x 3.7mm of diameter, with a platform of 3.5mm, a peek abutment, a zirconium abutment, a screw, a PMMA crown, a monolithic lithium disilicate crown of a central superior incisive, and cortical and cancellous bone, using the CAD Software of Solid Works 2010 (Solid Works Corp., Concord, MA, USA), and then it was processed and analyzed through the ANSYS Software 14th edition. Those were evaluated von Mises stress distribution, applying loads in transversal direction with a magnitude of 200N. Results: Each geometrical presented von Mises values with a lineal behavior, so similar in magnitude and distribution. No one of the components of the modeled structures suffered permanent deformation, it means, it was not reached the creep limit. The PEEK abutment experimented an elastic deformation, thirty nine times greater than the zirconium. Conclusions: The distribution of the von Mises stress present so similar values, independently if it is used a PEEK or a Zirconium abutment.