The aim of this study was to develop a three-dimensional (3D) finite element (FE) model of a sound extracted human second premolar from micro-CT data using commercially available software tools. A detailed 3D FE model of the tooth could be constructed and was experimentally validated by comparing strains calculated in the FE model with strain gauge measurement of the tooth under loading. The regression coefficient and its standard error in the regression analysis between strains calculated by the FE model and measured with strain gauge measurement were 0.82 and 0.06, respectively, and the correlation coefficient was found to be highly significant. These results suggested that an FE model reconstructed from micro-CT data could be used as a valid model to estimate the actual strains with acceptable accuracy.