The Scanora^(R) X-ray unit uses the principles of narrow beam radiography and spiral tomography. Starting with a panoramic overview as a scout image. multiple tomographic projections could be selected. This study evaluated the accuracy of spiral tomography in comparison to routine panoramic radiography for dental implant treatment planning. An experimental study was performed on a cadaver mandible to assess the accuracy of panoramic radiography and spiral tomography film images for measurement of metallic spheres. After radiographic images of the metallic spheres on the surgical stent were measured and corrected for a fixed magnification of radiographic images. following results were obtained. 1. In the optimal position of the mandible. the minimal horizontal and vertical distortion was evident in the panoramic radiography images. The mean horizontal and vertical magnification error in anterior sites was 5.25％ and 0.75％. respectively. The mean horizontal and vertical magnification error in posterior sites was 0.50％ and 1.50％. respectively. 2. In the displaced forward or in an eccentric position of the mandible. the magnification error of the panoramic radiography images increased significantly over the optimal position. Overall, the mean horizontal magnification error of the anterior site in the different positions changed dramatically within a range of -17.25％ to 39.00％, compared to the posterior range of -5.25％ to 8.50％. However, the mean vertical magnification error stayed with the range of 0.5％ to 3.75％ for all the mandibular positions. 3. The magnification effects in the tomographic scans were nearly identical for the anterior and posterior with a range of 2.00％ to 5.75％ in the horizontal and 4.50％ to 5.50％ in the vertical dimension, respectively. 4. A statistically significant difference between the anterior and posterior measurements was found in the horizontal measurements of the panoramic radiography images of the displaced forward and backward position of the mandible(P<0.05). Also a significant difference between the optimal panoramic and tomographic projections was found only in the vertical measurement(P<0.05).