We report on an experimental characterization of the spatial resolution of a commercial X-ray micro-computed tomography scanner. We have measured the full modulation transfer function (MTF) to assess the spatial resolution. The MTF and those spatial frequencies corresponding to a contrast loss of 50% were determined as a function of different applied X-ray tube parameters and magnification-dependent pixel sizes. A significant influence of the focal spot enlargement on the achievable spatial resolution could be shown. Our results allow for the designation of optimal X-ray tube parameters for a specific application requirement.