ABSTRACT: Impaction denotes a tooth failing to attain its normal position to reach the occlusal table with third molars impaction being common in the mandible. The conventional radiographic views such as peri-apical, panoramic radiograph are two dimensional representations of three dimensional structure. Absence of information on relation of vital anatomical structures to impacted teeth, bone quality is a drawback for the operating surgeon which could lead to pre or post operative complications. CBCT imaging fills the lacunae of two dimensional imaging and holds a key role in impaction assessment.A retrospective analysis of 45 patients who underwent CBCT imaging prior to extraction of impacted third molars were included in the study and the data was analysed using SPSS.Among the 45 patients, 20 were males (44.4%) and 25 were females (55.5%) and the age group commonly affected with impaction was between 25-30 years (35.5%).The frequency of impacted third molars was more in mandible (80.0%) compared to maxilla (20%).There was significant correlation between nerve involvement and angulation of impacted third molars.CBCT imaging modality provides a three dimensional view to help in better treatment planning, anticipating possible complications post surgery. CBCT must be recommended as the only imaging modality in impaction assessment. CLINICAL SIGNIFICANCE: CBCT imaging provides superior images for diagnosis and treatment planning.