We examined the process of seamount subduction via a numerical simulation using the finite element method, applying a frictional force on the plate interface that is proportional to the normal stress. We calculate the incremental stress due to infinitesimal deformation of the seamount associated with subduction, and consider the implications for stress buildup and fracturing of the seamount itself. Our results show that the maximum shear stress concentrates at both flanks of the seamount, which suggests that fracturing will start there. We can surmise that, eventually, the seaward flank may be more apt to break than the landward flank at shallow depth if the confining pressure there is sufficiently low. We consider this to be a possible scenario for the generation of a thrust fault imaged at the seaward flank of the Muroto seamount, which is subducting under the Nankai trough accretionary prism. ¿ 2001 American Geophysical Union