Purpose: To evaluate the influence of the milliamperage settings on cone beam computed tomography (CBCT) images for qualitative and quantitative preoperative implant planning. Materials and Methods: Eight dry mandibles were scanned under different milliamperage values (2, 4, 6.3, 8, 10, 12, and 15 mA) available for selection on the Kodak 9000 CBCT unit. Cross-sectional slices of incisor, canine, premolar, first molar, and second molar regions were analyzed by three oral radiologists. A subjective image quality evaluation of the anatomical structures and an objective evaluation using bone height measurements compared with the real measurements obtained in the mandible were performed. After 30 days, 25% of the sample was reevaluated to obtain the reproducibility of the results. Results: The weighted-kappa coefficient and intraclass correlation coefficient for intra- and interobserver agreement varied between moderate and substantial agreement for the image quality evaluation, and excellent agreement was found for the bone measurements. For the image quality evaluation, the Friedman test showed a negative influence of the milliamperage setting only when the lowest values (2 and 4 mA) were used; for the measurements, one-way analysis of variance with the post hoc Tukey test showed that milliamperage settings did not influence their accuracy. However, images obtained with 6.3 mA were closest to the real measurements. Conclusion: On the basis of this study of dried skulls using CBCT, it was determined that image quality degradation was not significantly improved when the milliamperage setting was increased above 6.3 mA, whereas a milliamperage level below 6.3 mA resulted in degradation of the image quality. Therefore, significant dose reduction can be achieved with diagnostically satisfactory image quality on CBCT exams for implant planning by reducing the milliamperage setting. Keywords: cone beam computed tomography, image quality enhancement, implant planning, radiation dosage