Purpose: The objectives of the current study are to assess the accuracy of X-Ray Micro Computed Tomography (microCT) in measuring enamel thickness and to evaluate enamel thickness in maxillary incisors of Koreans. Materials and methods: Five maxillary incisors were embedded in resin block. These teeth were longitudinally sectioned labiolingually through the medial axis. After polishing, the teeth were scanned using a microCT (X-EYE SYSTEM; DRGEM, Seoul, Korea). On a scanning electron microscope (S-4300; Hitachi, Tokyo, Japan) (${ imes}20$) and a microCT, nearly identical planes were reconstructed. In each tooth, the thickness of labial enamel was measured 1, 3 and 5 mm above the cementoenamel junction (CEJ). Thus, the accuracy of the microCT was evaluated. In addition, using 26 maxillary central incisors and 11 maxillary lateral incisors, in the medial axis and 2 mm remote areas mesially and distally from the medial axis, the thickness of labial enamel was measured 1, 3 and 5 mm above the CEJ along the long axis of the teeth. Results: Measurements from nearly identical planes in physical and microCT sections differed by 3.81%. An independent t-test was performed and this showed that there were no significant differences in the measurements between the two methods. Mean values of labial enamel thickness in maxillary central incisors 1, 3 and 5 mm above the CEJ were $0.32{pm}0.01$, $0.50{pm}0.0.2$ and $0.70{pm}0.02;mm$, respectively. Mean values of labial enamel thickness in maxillary lateral incisors 1, 3 and 5 mm above the CEJ were $0.30{pm}0.01$, $0.55{pm}0.03$ and $0.80{pm}0.02;mm$, respectively. Conclusion: In measuring enamel thickness, microCT is one of useful way of measurement. So according to the results of this research, when restoring a porcelain laminate veneer on maxillary incisors in Koreans, careful consideration is needed in the amount of enamel reduction.