Introduction: Computed tomography is the most common imaging modality used to identify necrotic collectionsin acute pancreatitis. However, using CT alone, it can be difficult to differentiate necrotic residues from the liquid component, which plays an important role in planning the intervention and predicting the outcome.Objective. To evaluate the advantages and disadvantages, as well as the specifics of the use of CT and MRI in characterizing these complications. To characterize and structure local complications of pancreatic necrosis in the late phase using CT and MRI.Materials and methods. The data of patients of the Botkin State Clinical Hospital for 2017–2022 with a diagnosis of necrotising pancreatitis, who underwent both CT and MRI after 2 weeks or more from the onset of the disease (2nd or late phase of necrotising pancreatitis), were analyzed. There are 57 people in total (34 men and 23 women), the age range is 18–71 years. CT was performed with intravenous four-phase contrast, images in the pancreatic phase were used for evaluation. MRI was performed using a standard protocol including T2-weighted images or the MRCP protocol.Results. A total of 102 peripancreatic collectionswere identified, the minimum size for evaluation was 20 mm, one patient could have more than one collection. The data obtained were structured in pairs: one collection corresponded to its images on CT and on MRI. CT showed a sensitivity of 77% with respect to dense material in the structure, while MRI revealed sequestration in all cases, sensitivity of 100%. It was possible to visualize the communication of the main pancreatic duct with accumulation on MRI in 12% of cases, on CT in 4% of cases. The identified collectionswere classified into three types based on their structure.Conclusions. CT remains the “gold standard” for the diagnosis of acute pancreatitis and necrotising pancreatitis, however, it has limited sensitivity in characterizing the structure of local complications in the late phase of the disease. Due to its greater tissue contrast MRI allows to assess the composition of peripancreatic collections and determine their possible connection with the ductal system. The types of collectionswe have identified based on CT and MRI imaging contribute to a more objective assessment of the picture in order to select the most appropriate method of patient management and the type of possible surgical treatment.