Modulation transfer function (MTF) is a well known and widely accepted method for evaluating the spatial resolution of a digital radiographic imaging system. In the present study our aim was to evaluate the MTF obtained from CBCT and micro-CT images. A cylinder shaped phantom designed for slanted-edge method was scanned by a CBCT device at a 100 µm isometric voxel size and by a micro-CT device at a 20 µm isometric voxel size, simultaneously. The MTF curves were calculated and the mean spatial resolutions at 10% MTF were 3.33 + 0.29 lp/mm in the case of CBCT images and 13.35 + 2.47 lp/mm in the case of micro-CT images. The values showed a strong positive correlation regarding the CBCT and the micro-CT spatial resolution values, respectively. Our results suggests that CBCT imaging devices with a voxel size of 100 µm or below might aid the validation of fine anatomical structures and allowing the opportunity for reliable micromorphometric examinations