Background and Aims: Impacted third molar reduces the bone level in the distal aspect of second molar, and sometimes it can lead to root resorption of the adjacent tooth. The purpose of this study was to determine this resorption using panoramic and periapical radiographs.   Materials and Methods: In this cross-sectional descriptive study 54 patient (28 men, 26 women) above 15 years old with the average of 22 years in Oral and Maxillofacial Department of Tehran University were studied. A periapical radiography from the third molar and a panoramic radiograph were taken from each patient (Because of their routine use and evaluation of accuracy of panoramic compared with periapical), and the magnitude of the root resorption for the second molar was determined by 2 observers and written in a questionnaire. Data were analyzed using Fisher test.   Results: The prevalence of the root resorption of the second molar adjacent to the impacted third molar in the panoramic and the periapical radiographies, with respect to the limitation of the sample size were 46.3% and 31.5%, respectively, with 95% confidence(P>0.05). Most of these resorptions were in the cervical third of the second molar roots and in cases in which the third molars were mesially oriented or horizontal. There was also no significant difference between panoramic and periapical radiographs.   Conclusion: Due to the increased risk of the resorption of the second molar adjacent to the third molar, extraction of the impacted third molars, especiall y mesially oriented or horizontal ones are recommended.