
Introduction: Haller cells are also known as infraorbital ethmoidal cells. These are the anterior extentions of ethmoid sinuses, located in median orbital floor. Haller cells are implicated as cause of sinusitis symptoms or orofacial pain. They may become infected and can spread infection to the orbit, also can complicate endoscopic sinus surgery. Their identification on conventional radiographic examination is limited, further necessitating need for advanced imaging like CBCT. Aims and Objectives: The purpose of this study was to demonstrate prevalence of Haller cells as visualized in CBCT images and to evaluate correlation between Haller cells with ipsilateral maxillary sinusitis and ipsilateral orbital floor dehiscence. Material and Method: A retrospective study was planned in which 200 CBCT scans were analyzed by two observers independently. Haller cells were identified by using diagnostic criteria used by Mathew et al in his study. The data obtained were tabulated and analyzed by using SPSS software. Result: Out of 200 CBCT scans, 99 showed presence of Haller cells. There was statistically significant association between the existence of Haller cells and ipsilateral maxillary sinusitis (20.93%) as well as ipsilateral orbital floor dehiscence (53.48%). Conclusion: CBCT is a fascinating imaging modality that has enhanced the scope of oral and maxillofacial radiologist and the advantage is that diagnosis of pathologies which have Haller cells as implicated etiological role is become easier. Our study has evaluated and established the relationship of existence of Haller cells its size and shape with ipsilateral maxillary sinusitis and orbital floor dehiscence by using advanced imaging technique CBCT.