BACKGROUND AND AIM: The present study aimed to assess the nature and prevalence of incidental findings in cone beam computed tomography (CBCT) images of oral and maxillofacial patients. METHODS: In this cross-sectional study, 773 CBCT samples were retrieved from archives of a private oral and maxillofacial radiology center. Any findings that were not related to the reason of CBCT request was recorded in forms designed originally for this study. RESULTS: 475 patients out of 773 had at least one incidental finding. It composed about 60% of the patients. The largest frequency of incidental findings were cases of periapical lesions. (n = 189), followed by mucous thickening of maxillary sinus (n = 170), retained root (n = 32), impaction and 3rd molar (n = 26). Other incidental findings were torus (n = 25), dental anomalies (n = 13), vertical root fracture (n = 5), intra bony lesion and periapical pathosis (n = 4) and the lowest frequency was sialoliths (n = 1). CONCLUSION: About half of the subjects have had at least one incidental finding, so the precise review of the CBCT images seems to be necessary.