Purpose: To analyze and compare the sress distribution pattern in an implant retained overdenture prosthesis using OT equator and ball attachments at two different collar height and varied mucosal thickness by using three dimensional finite element analysis(FEA), Materials and methods: Eight finite element models were modelled in an edentulous mandible with two bone level implants placed in the canine region and OT equator and ball attachments at heights 3mm and 4mm and mucosal thickness of 1.5mm and 3mm, were designed using ANSYS Workbench Software. Axial loads of 100(N) and oblique loads (100 N at 30 degree angle to the long axis of the implant were applied. Von Mises stress values were derived in MPa. Results: OT equator showed lower stress distribution values in all observed regions compared to the ball attachment. Increased in height and mucosal thickness resulted in increased stress values for both the attachment systems. Higher values were observed at the implant neck of all models, in comparison to body and apex. In the cortical bone when stresses were compared more variation was seen between ball and OT equator attachment on the  left and right side under both loading conditions. Conclusion: Within the limitations of the study, OT equator attachment showed lesser stress distribution values in implant retained overdenture compared to ball attachment. The stresses developed within the supporting tissue increased, with the increase in height of attachment and mucosa thickness therefore, attachments should be of minimum height and wider diameter for more homogenous stress distribution