A retrospective comparative analysis was made to assess the relative efficacy and advantage of computed tomography (CT) and ultrasound in the diagnosis of pancreatic lesions in patients with 33 various pancreatic diseases. All patients underwent both CT and ultrasound examinations. CT has advantages in delineation of morphologic anatomy and its extent, and in identifying abnormal gas and calcification. On the other hand, ultrasound has advantages in evaluation of cystic lesion, pancreatic duct and bile duct. Authors recommend ultrasound as a screening test in the diagnosis of uncomplicated pancreatitis, pseudo-syst and pancreatic cancer producing jaundice, but recommend CT in the diagnosis of complicate pancreatitis, chronic pancreatitis and non- jaundiced patient with suspected pancreatic cancer, Ultrasound has additional advantage in ultrasound - guided aspiration biopsy.