The chemical bond differences between a normal tissue and a fat tissue make a chemical shift artifact which is caused by a primary inacuracy of resonance signal location. The chemical shift also makes a variation of the transverse time T$_2$. An attempt is made to compare the values of SNR(Signal-to-Noise Ratio), the signal response, and the imaging time computed by applying T$sub$2/$^$＊/ for a fat-proton with ones of those computed by applying T$_2$ for a water-proton under the conditions of T$_1$/T$_2$=3 and T$sub$2/$^$＊/T$_2$=0.9. The results of the attempt show that the first two reduce to 5％ and 8％ out of 100％, respectively, and the last rather increases up to 10％. This shows that the chemical shift contributes to the deterioration of an MR imaging efficiency in addtion to the image distortion.