Purpose: To determine the physical properties of a newly developed cone beam computed tomography (CBCT). Materials and Methods: We measured and compared the imaging properties for the indirect-type flat panel detector (FPD) of a new CBCT and the single detector array (SDA) of conventional helical CT (CHCT). Results: First, the modulation transfer function (MTF) of the CBCT were superior to those of the CHCT. Second, the noise power spectrum (NPS) of the CBCT were worse than those of the CHCT. Third, detective quantum efficiency (DQE) of the indirect-type CBCT were worse than those of the CHCT at lower spatial frequencies, but were better at higher spatial frequencies. Although the comparison of contrast-to-noise ratio (CNR) was estimated in the limited range of tube current, CNR of CBCT were worse than those of CHCT. Conclusion: This study shows that the indirect-type FPD system may be useful as a CBCT detector because of high resolution.