ABSTRACT: The incisive canal is innervated by the nasopalatine nerve and irrigated by the anterior branches of the descending palatine vessels, the sphenopalatine and greater palatine artery. Sometimes, the incisor canal interferes with the placement of implants or other surgical procedures, it is necessary to resort to previous treatments in order to have the ideal conditions in the area to be treated and avoid complications. Methods: 100 cone beam computed tomography were studied evaluating the diameter, length and shape of the incisor canal, distance from the lower edge of the incisor canal to the alveolar ridge, length and width of the bone anterior to the incisor canal, and width of the palatal bone. Results and conclusions: The variables that showed a statistically significant difference comparing between male and female patients were vestibulo-palatal and incisor foramen diameter, incisor canal length, distance from the canal to the central incisor, coronal and medial width of the vestibular bone; and the width of the palatal bone at apical and mid-level; being greater in male patients.