Background/Aim. A lingual foramen (LF) is a small opening on the lingual surface of the mandible, which is most frequently located in the middle of the anterior part of the mandible and which shows significant variations in its location, size and number. The aim of this study was to assess the location and anatomical characteristics of LF using cone beam computed tomography (CBCT). Methods. The research was designed as a retrospective study in which 99 CBCT scans were analysed. The analysis covered the number of LF, their location in relation to the teeth and the mandibular region itself, diameter, distance from the alveolar ridge crest, distance from the inferior border of the mandible, distance from the tooth apex and position in relation to the tooth apex. Results. The average frequency of LF per patient was 2.4 1.2. The largest number of LF were localised in the region of lower central incisors. Out of the total number of LF, 82.5% of LF belonged to median lingual foramen (MLF), while 17.5% belonged to lateral lingual foramen (LLF). In 63.2% cases, LF had a diameter of ?1mm, whereas in 98.3% cases it was localised below the tooth apex. There is a statistically significant difference in the distance of LF from the alveolar ridge crest and the LF diameter in relation to gender (p = 0.019; p = 0.008). Conclusion. LF can be reliably localised and visualised by means of CBCT. It is recommended that CBCT scanning of the mandible should be used while planning an oral surgical procedure and implant placement in order to prevent injuries of the neurovascular bundle which passes through LF.