Abstract. This work is focused on characterizing the existence of a perfect discrete Morse function on a triangulated 3-manifold M , that is, a discrete Morse function satisfying that the numbers of critical simplices coincide with the corresponding Betti numbers. We reduce this problem to the existence of such kind of function on a spine L of M , that is, a 2-subcomplex L such that M − Δ collapses to L, where Δ is a tetrahedron of M . Also, considering the decomposition of every 3-manifold into prime factors, we prove that if every prime factor of M admits a perfect discrete Morse function, then M admits such kind of function.