A fiber abutment material and structure of dental implant includes: a fiber resin abutment equipped with plural fiber center shafts, such as glass fiber center shaft, carbon fiber center shaft, quartz optical fiber center shaft, or glass fiber optics center shaft, in which the single, dual-layer or multi-layer fiber multiply enhances the intensity, and the fiber resin abutment with grind ability is easily modified on-site for the dentist, is equipped with considerable fibers with tensile strength higher than that of titanium or zirconia (ceramic), because of the fiber structure elasticity similar to natural tooth to be shock absorbed, to prevent the bone from hurting and decrease the damage to the base.