Aim: The aim of this study is to evaluate the center of resistance of maxillary incisors during simultaneous intrusion and retraction. Subjects and Methods: In this study, the following steps were employed namely, (1) Preprocessing - the creation of geometric model, mesh generation and boundary conditions. (2) Postprocessing - the tooth movement and determination of center of resistance. Results: The center of the mid-sagittal plane approximately 6 mm apical and 4 mm posterior to a line perpendicular to the occlusal plane from the labial alveolar crest of the central incisor resistance for the maxillary four incisors was located within the. Conclusion: Finite element is a sound mechanical method of analysis as it was sufficient enough to provide insight into interactions between orthodontic forces, and dental tissues and reliability of this study. Further by using this study clinically, the center of resistance can be precisely located in single rooted tooth during orthodontic treatment.