Aim: The purpose of this study was to measure the distance of the inferior alveolar nerve canal from the mesial and distal root apices of the mandibular second molar using CBCT and evaluate the side of the mandible and gender–related changes. Materials and Method: 200 high‐resolution bilateral cone beam computed tomography (CBCT) scans of 200 patients were obtained from the radiology database of Government Dental College and Hospital, Mumbai. The scans were analysed to establish the mean distance of the mesial and distal root apices from the mandibular canal using the manufacturer’s software. The obtained data was statistically analysed using Student’s t–test. Concerning the left or right side and the gender of the patients, Chi–square test and Parson correlation coefficient were used. Result: The average distance of the distal root from the inferior alveolar nerve canal was 2.14mm and the distance of mesial root was 2.88mm. The distance between the root apices and mandibular canal was shorter in females than males. There was a positive and moderate correlation with substantial relationship between the left and right mesial and distal root apices in both males and females. Conclusion: The proximity of the inferior alveolar canal to the root apices of the mandibular second molar must be acknowledged by clinicians and necessary precautions taken during the treatment for the benefit of the patient. Additionally, informed consent should be formulated appropriately to avoid any possible medico–legal implications for the dentist.