Objectives: The aim of this study was to verify the concordance of the measurement values when the same cephalometric analysis method was used for two-dimensional (2D) cephalometric radiography and three-dimensional computed tomography (3D CT), and to identify which 3D Frankfort horizontal (FH) plane was the most concordant with FH plane used for cephalometric radiography. Materials and Methods: Reference horizontal plane was FH plane. Palatal angle and occlusal plane angle was evaluated with FH plane. Gonial angle (GA), palatal angle, upper occlusal plane angle (UOPA), mandibular plane angle (MPA), U1 to occlusal plane angle, U1 to FH plane angle, SNA and SNB were obtained on 2D cephalmetries and reconstructed 3D CT. The values measured eight angles in 2D lateral cephalometry and reconstructed 3D CT were evaluated by intraclass correlation coefficiency (ICC). It also was evaluated to identify 3D FH plane with high degree of concordance to 2D one by studying which one in four FH planes shows the highest degree of concordance with 2D FH plane. Results: ICCs of MPA (0.752), UOPA (0.745), SNA (0.798) and SNB (0.869) were high. On the other hand, ICCs of gonial angle (0.583), palatal angle (0.287), U1 to occlusal plane (0.404), U1 to FH plane (0.617) were low respectively. Additionally GA and MPA acquired from 2D were bigger than those on 3D in all 20 patients included in this study. Concordance between one UOPA from 2D and four UOPAs from 3D CT were evaluated by ICC values. Results showed no significant difference among four FH planes defined on 3D CT. Conclusion: FH plane that can be set on 3D CT does not have difference in concordance from FH plane on lateral cephalometry. However, it is desirable to define FH plane on 3D CT with two orbitales and one porion considering the reproduction of orbitale itself.