Objective To study the CT findings of pancreatic neuroendocrine tumors (PNETs) and the application value of CT in the differentiation of benign, malignant and different types of the tumors. Methods 73 cases of patients with PNETs in our hospital were selected as the research objects and all PNETs were confirmed by surgical pathology and biopsy. All patients underwent CT plain scan and enhanced scan. CT findings of PNETs were observed. The differences in CT values between benign and malignant PNETs were measured and the differences of CT in functional PNETs and nonfunctional PNETs were analyzed. Results The diameter of malignant tumors was 1.2- 11.7cm, while of benign ones was 0.4-4.8cm. The diameter of the malignant tumors was significantly larger than that of benign ones (P<0.05). The shape of benign tumors was irregular and most of them were located in the head of pancreas. The internal structures of 25 cases of tumor lesions were solid and the remaining 6 cases were cystic solid, without cystic, calcification and dilatation of bile duct. Most of the sites of malignant tumors were the head of pancreas and pancreatic body and tail. There was calcification 37 cases which were cystic solid and 37 cases with dilatation of pancreatic duct, significantly higher than those in patients with benign tumors; There was no statistical significance in CT values of benign and malignant PNETs when plain scan (P>0.05) while CT values in patients with benign PNETs in arterial, venous and equilibrium phase were higher than those in patients with malignant PNETs (P<0.05). Functional PNETs were in 11 cases, including 9 cases of benign and 2 cases of malignant ones. There were 62 cases of non functional PNETs, including 40 cases of malignant and 22 cases of benign ones. The diameter of non-functional PNETs lesions was 2.7-11.7cm while of functional PNETs was 0.4- 7.9cm. Conclusion PNETs has its special CT findings. CT enhanced scan can identify benign and malignant PNETs and functional and non functional PNETs, which has important application value in the selection of treatment, judgement of pathogenetic condition and evaluation of prognosis .