PURPOSE: This study was performed to determine the proper reference line for taking axial computed tomograms from which the good cross-sectional views can be reformatted by multiplanar reconstruction. METHODS: Three dry mandibles with implanted gutta percha cones in the extracted socket were scanned axially according to 6 reference lines of 2 mandibular positions with computed tomogram Hitachi W550. The accuracy of measurements of the lengths of implanted gutta percha cones in the each cross-sectional view reformatted from axial computed tomogram by multiplanar reconstruction was evaluated. RESULTS: The difference between the measurements and the real length of implant was smallest in the bucco-lingual views reformatted from the axial views scanned according to the reference line of group V-a. The smaller the angle difference between reference line and occlusal line was, the smaller the difference between the measurements in the bucco-lingual views reformatted from axial views and the real length of implant. The majority of measured widths of implants in the bucco-lingually reformatted views were larger than the actual values. CONCLUSIONS: When the mandible is inclined within the limitation of gantry angle and scanned with the reference line coincident with occlusal plane, the bucco-lingual view can be reformatted without deformation of images from the axially scanned images.