Objectives : To evaluate the anatomic variations of the paranasal sinuses on computed tomographs. Materials and Methods : The author examined the CT images of the paranasal sinuses retrospectively in 500 patients who visited Chonbuk National University Hospital between January 1996 and December 1997. Results : The highest incidence of anatomic variation of the paranasal sinuses in bilateral structures was agger nasi cel1(73.2％), followed by concha bullosa(31.1％), Onodi cell(24.0％), Haller ce1109.8％), maxillary sinus septum(3.0％), paradoxical middle turbinate(2.5％), pneumatized uncinate process(2.0％), and bent uncinate process. The highest incidence of anatomic variation in midline structures was nasal septum deviation(53.2％), followed by nasal septum aerated(29.4％), bulla galli(24.7％) asymmetric intersphenoid septum(22.3％), and nasal septum spur(13.8％). The correlation between anatomic variation and paranasal sinusitis was not found. Conclusions : The results of this study will aid in the diagnosis and treatment of paranasal sinus diseases, especially in the treatment planning before functional endoscopic surgery.