Load transfer ability of the fibre-matrix interface is well known to mainly control the mechanical behaviour of fibre-reinforced materials. This load transfer phenomenon is of great importance in dentistry when a post is used for fixing a ceramic crown on the tooth. The pull-out test has been well accepted as the most important micromechanical test for evaluating the interaction properties between the fibre and matrix. In this study, a finite element model is developed to analyse the pull-out process of a steel fibre from an epoxy matrix. Based on the pull-out force-displacement curves, developed in our previous experimental work, specific load transfer laws at the fibre-matrix interface have been proposed for each stage of the pull-out process, i.e., before and after fibre-matrix debonding. Predicted initial extraction forces for different implantation lengths were fitted to experimental values and an initial interference fit of 4 mu m was determined. An interfacial shear strength of 21 MPa was then determined by fitting the predicted debonding forces for different implantation lengths to the experimental values. According to the load transfer laws considered, analysis of the interfacial shear stress indicates that fibre-matrix debonding initiates simultaneously at both the lower and upper extremities of the interface.