The aim of this work is to analyze the stress distributions on a crown-luting cement-substrate system with a finite-element method in order to predict the likelihood of interfacial micro cracks, radial or circumferential cracks, delamination, fracture and delamination with torsion. The contact and layer interface stresses in elastic layered half-space indented by an elastic sphere were examined using finite element method. The model consists of crown, luting cement and substrate. The solutions were carried out for three different elastic moduli of luting cement. It was placed between the cement and the substrate as a middle layer and its elastic module was chosen lower than the elastic module of crown and higher than the elastic module of dentin. An axisymmetric finite element mesh was set up for the stress analysis. Stress distributions on the contact surface and the interfaces of crown-luting cement and luting cement-dentin have been investigated for three different values of luting cement by using ANSYS. The effects of the luting cement which has three different elastic moduli on the pressure distribution and the location of interfacial stresses of the multi-layer model have been examined. The mechanism of crack initiation in the interfaces and interfacial delamination was also studied quantitatively. For each luting cement, the pressure distribution is similar at the contact zone. Stress discontinuities occur at the perfect bonding interfaces of the crown-luting cement and the substrate-luting cement. The maximum stress jumps are obtained for the highest and the lowest elastic module of the luting cement. In the crown-luting cement-substrate system, failures may initiate at crown-luting cement region for luting cement with the lowest elastic module value. In addition, failures at luting cement-substrate region may occur for luting cement with the highest elastic module. In the luting cement, the medium elastic module value is more suitable for stress distribution in crown-luting cement-substrate interfaces.