B Background: The maxillary sinus has a close anatomical relationship with themaxillary posterior tooth roots, increasing the risk of complications such asOroantral Communication and Oroantral Fistula. This proximity also impacts rootcanal treatments, emphasizing the importance of radiographic examination. Whilepanoramic radiographs are commonly used, they provide limited 2-dimensionalimages prone to distortion and superimposition. Cone Beam ComputedTomography (CBCT) offers superior 3-dimensional imaging with higher detail andaccuracy. Objective: To identify the variations in the distance between themaxillary posterior tooth roots and the maxillary sinus. Methods: Thisobservational descriptive study analyzed 68 samples using secondary data fromCBCT radiographs of individuals aged 20–40 years. Measurements were performedusing i-Dixel 2.2 software (Morita-Japan) at the Radiology Department of RSGMFKG USAKTI. Results: The mesiobuccal root of the second molar was the closestto the maxillary sinus, with a mean distance of -0.24 ± 1.23 mm. Conversely, thebuccal root of the first premolar was the farthest, with a mean distance of 4.72 ±3.11 mm. Conclusion: The proximity order of roots relative to the maxillary sinus,from closest to farthest, is as follows: mesiobuccal root of the second molar,distobuccal root of the second molar, palatal root of the first molar, distobuccal rootof the first molar, mesiobuccal root of the first molar, palatal root of the secondmolar, palatal root of the second premolar, second premolar, buccal root of thesecond premolar, palatal root of the first premolar, first premolar, buccal root of thefirst premolar.