Question: A retrospectively investigated the distance from the dura mater to the spinal cord (SDM-SC), the distance from the skin to the spinal cord (Skin-SC), the angle of entry of the needle between the skin and the intervertebral space (Angle-Degree), and angle-corrected distance of the spinal dura mater and spinal cord (DcAn-SDM-SC) in the three thoracic segments (T2, T5, T10), analyzing the MRI of children aged 0 to 13 years, without spinal or spinal cord disease, were studied to explain the lack of injury during drilling of the thoracic epidural and possibility of performing thoracic spinal anesthesia in children.