Purpose : To evaluate the differences in bone height, bone width, and visibility of posterior spiral tomographic images according to various exposure directions, image layer thickness, and inclination of the mandibular inferior border. Materials and Methods: Six partially and completely edentulous dry mandibles were radiographed using Scanora spiral tomography. Spiral tomography was performed at different exposure directions (dentotangential and maxillotangential projection), image layer thicknesses (2 mm, 4 mm and 8 mm), and at various inclinations to the mandibular border (+ 100, 00 and -10°). The bone height and width was measured using selected tomographic images. The visibility of mandibular canal, crestal bone, and buccal and lingual surfaces were graded as 0, 1, or 2. Results : The bone width at the maxillo-tangential projection was wider than at the dento-tangential projection (p < 0.05). The visibility of buccal and lingual surface at the maxillo-tangential projection was higher than at the dento-tangential projection (p<0.05). Thinner image layer thicknesses resulted in greater visibility of buccal and lingual surfaces (p < 0.05). Bone height was greatest in the -10° group, and at the same time the bone width of the same group was the narrowest (p < 0.05). The visibility of alveolar crest and buccal surface of the + 10° group was the highest, while the visibility of the mandibular canal was greatest in the 00 group. Conclusion: When spiral tomography is performed at the mandibular posterior portion for visualization prior to implant surgery, it is important that the inferior border of mandible be positioned as parallel as possible to the floor. A greater improvement of visibility can be achieved by maintaining a thin image layer thickness when performing spiral tomography.