Purpose: It is important to determine the bucco-lingual inclination of implants on radiographs before the implant surgery. The purpose of this study was to compare the buccolingual inclination in alveolar bone and the tooth with dental cone beam CT and to prepare the standard for the buccolingual inclination of implant. Materials and Methods: Axial, panoramic, and buccolingually sectioned images of 80 implant cases with stent including straight marker using CB $Mercuray^{TM}$ (Hitachi, Japan) were evaluated. The comparison of the buccolingual inclination of remained alveolar bone with the tooth and the marker on butcolingually sectioned views was performed statistically. Results: The average buccolingual inclination of remained alveolar bone and tooth was $82.8{pm}4.6^{circ};and;85.8{pm}4.7^{circ}$ (p<0.05, r=0.96) at the 1st molar area and $76.4{pm}1.7^{circ};and;82.7{pm}1.7^{circ}$ respectively (p>0.05, r=0.12) at the 2nd premolar area in upper jaw. The average buccolingua1 inclination of remained alveolar bone and tooth was $81.3{pm}8.3^{circ};and;87.5{pm}6.3^{circ}$ (p>0.05, r=0.85) at the lower 2nd premolar area and $94.3{pm}6.6^{circ};and;93.3{pm}7.2^{circ}$ respectively (p>0.05, r=0.91) at the 1st molar area in lower jaw. The inclinations of markers were very different from those of remained bone at the most of areas except the upper 2nd premolar area (r=0.79). Conclusion: We recommend dental CBCT analysis for determining the buccolingual inclination of dental implant, because of significant difference, in average, between the bucco1ingual inclination of remained alveolar bone and tooth.