Heads from 15 male and female horses of various breeds and ages were examined with computed tomography under general anesthesia in dorsal recumbency. The main interest was the evaluation of the entire paranasal sinus system. Special attention was paid to the location, size, and shape of the conchomaxillary, nasomaxillary, frontomaxillary, and sphenopalatinal openings. The frontomaxillary opening was the largest aperture and was found to be age-dependent in size mostly. Orientation and shape of the openings were sagittal or horizontal; the narrowest of them was the slit-like nasomaxillary aperture. The thickness of the vascularized mucous membranes in the nasal cavity was obtained up to 6 mm; the surface was smooth and well defined. The paranasal lining was invisible in computed tomography (CT) images because of its thin layer. CT proved to be a very useful method for documentation of the paranasal openings and for evaluation of the state of the mucous membranes in the nasal and paranasal cavities.