The aim of this study was to compare the accuracy of two different voxel resolutions for the preoperative assessment of mandibular osteotomies. The study was conducted on 37 dry adult human mandibles. To obtain measurement standardization, heated gutta-percha cones were placed on the dry mandibles to mark 20 anatomical points. These cones were used for all measurement groups. Cone beam computerized tomography (CBCT) scans of the mandibles were made using 0.200mm³ and 0.400mm³ voxel sizes (Planmeca Promex-3D Helsinki, Finland). The results obtained from these two groups were compared with physical measurements obtained using a digital calliper, in order to analyze their predictive value. In the study, one voxel size did not have supremacy over the other in terms of accuracy. For mandibular osteotomies, 0.400mm³ voxel size can be preferred because of lower radiation dose.