Introduction: Surgical extraction of third maxillary molar can have serious complications. By identifying the factors influencing the success of maxillary third molars surgery, accidents during surgery as well as postoperative complications can be prevented. Considering that knowledge of eruption level type of maxillary third molars is one of the most important factors in the success of tooth extraction surgery. The aim of this study is to examine and compare the type of eruption level in CBCT () cone beam computed tomography and Panoramic radiographs in the population of patients referred to the Department of Oral and Maxillofacial Radiology, Tabriz School of Dentistry. Materials and Method: This study is a descriptive-analytical cross-sectional study on 395 patients who referred to Tabriz School of Dentistry between 2017 and 2020 and had both CBCT images and panoramic radiographs records. The eruption levels of the maxillary third molars relative to the occlusal plane of the adjacent molars in CBCT and panoramic radiographs were examined and compared by a radiologist based on the Pell & Gregory system. Descriptive statistics and chi-square test were used to report and analyze the data. Results: In this study, on both sides of the maxilla, the most common eruption levels of the third molars in both panoramic and CBCT images were: level A, level B, and level C, respectively. Levels B and C on the left were more common, while on CBCT images levels A and B on the right and surface C on the left were more common. Also, comparison of Eruption Level A, B, C in CBCT and panoramic images showed that the eruption level of the third molar on both sides of the maxilla were significantly different (P <0.05). Conclusion: It is recommended that CBCT images replace panoramic radiographs or be used in conjunction with panoramic radiographs as a reassuring method.