Purpose : To determine the head position that the superior border of the mandibular canal as well as mental foramen can be more clearly visualized in panoramic radiography Materials and Methods : Ten dry mandibles were radiographed bilaterally using PM 2002 CC panoramic machine. A 20 mm thick aluminium filter was added to the slit collimator to obtain radiographs with acceptable density. The specimens were tilted by 2, 4, 6, 8, and 10 degrees downward with and without radiopaque markers. Radiopaque markers were inserted into the mandibular canals and the mental canals of each side of the specimens to serve as reference image when assessing the radiographs. The visibility of the mandibular canal and the mental foramen was estimated by 4 observers on all radiographs. The obtained results were analyzed statistically. Results: Mandibular canals were significantly more clearly visible in the radiographs with 4 and 6 degree downward position on both sides (P<0.05). Mental foramens were significantly more clearly visible in the radiographs with 4, 6, and 8 degree downward on right side and 6 degree downward on left side (P<0.05). There was not significant difference between right and left sides. Conclusion: Panoramic radiographs with 4 to 6 degree downward tilting could be valuable in locating the mandibular canal as well as the mental foramen.