Load analysis of abutment teeth have been treated as the two abutment teeth problems, which are subjected on the concentrated and distributed loading conditions. And we considered the numerical analysis for these problems. Abutment teeth are supported with elastic condition, which are normal deflection and rotational movements. This paper shows the theoretical development of the load analysis of these problems. These pontics are supported with the numberless abutment teeth. Example problems are shown the concentrated and distributed load at the one span of these pontics. Therefore, we do not show the numerical examples of these problems but theoretical development of apportionment loads of these abutment teeth are represented to be concerned for many problems in this paper.