Full crowns were fabricated from three different materials (titanium, ceramic, and resin composite) at different rest diameters using a dental CAD/CAM system, and then their marginal discrepancy measured. The deflection of cylindrical specimens at 500gf was measured using the same materials and diameters as for the accuracy measurement. Marginal discrepancy decreased as rest diameter increased, and at the same rest diameter the titanium crown had lower marginal discrepancy than ceramic and composite crowns. A significant correlation was found between marginal discrepancy of the crowns and deflection of the materials. This correlation was aptly expressed in the regression equation, MG=4.54DF+53.9, where MG represented marginal discrepancy and DF represented deflection. This equation can be used as a good measure for new materials which have different modulus of elasticity.