The objective of this study is to elucidate the feasibility of synchrotron X-ray micro CT as a non-destructive imaging method to visualize the three-dimensional morphological structures of biological and non-biological samples. The experiments were conducted in 7B2 X-ray micro CT beamline in Pohang Accelerate Laboratory (PAL). A rotational 3-axis stage was specially designed for $0^{circ}-180^{circ}$ scanning of test samples. Preliminary tests were performed for opaque samples including a mosquito head, a plant seed and gas diffusion layer (GDL) of polymer electrolyte fuel cell to verify the feasibility of the X-ray micro CT. It visualized clearly the internal structure of all the test samples, supporting its usefulness.