A new system (the IL system) for supporting the distal extension of a cantilevered prosthesis is designed from a short implant and a special ball-type attachment. The finite element method was employed to analyze this system and the surrounding bone, as well as a conventional prosthesis, in two dimensions. Effective and maximum stresses in tension and compression were determined. A comparison of these quantities between the IL-supported prosthesis and a conventional prosthesis was carried out. It was observed that use of this system to support the distal extension of a cantilevered prosthesis dramatically lowers the stresses in the bone, cantilever, and implants. Therefore, this system may reduce failures within the implants, prostheses, and surrounding bone. Moreover, employment of a relatively long-span prosthetic extension in the posterior region of the jaw should be possible. This new system is recommended for completely and partially edentulous patients. Keywords: bone, cantilever, dental prosthesis, endosseous implant, finite element analysis, stresses