Accurate preoperative three dimensional imaging of impacted teeth aids in proper diagnosis and treatment planning of impacted teeth. It helps to shorten the duration of surgery, increases patient comfort and minimizes the incidence of intraoperative and postoperative complications. The use of Cone Beam Computed Tomography (CBCT) in the preoperative evaluation of impacted teeth therefore appears rational. Thirty patients with impacted teeth seeking surgical treatment were included in the study. Preoperative CBCT imaging was performed and data pertaining to type of impaction, root morphology, position of impacted tooth and relations to adjacent anatomical structures were noted from the images. Suitable treatment plan was formulated and indicated procedure was performed. The data obtained from the images were correlated with the intraoperative findings. There was a 100% correlation between the data obtained from the CBCT images and that obtained clinically at operation.