Objective To summarize the characteristics of CT findings of pancreatic neuroendocrine tumors and differential diagnosis of benign and malignant tumors. Methods 36 patients with pancreatic neuroendocrine tumors confirmed by operation and pathology in our hospital from January 2010 to October 2015 were selected as the study object and all underwent spiral CT three phase scan. The CT findings of pancreatic neuroendocrine tumors and differential methods of benign and malignant tumors were summarized. Results The CT findings of functional pancreatic neuroendocrine tumors mainly were equal-density nodules and after enhanced scan, the enhancement was significant while those of non-functional pancreatic neuroendocrine tumors were large volume, visible complete envelope structures and in arterial phase, mainly was inhomogeneous or annular enhancement. The enhancement forms in arterial phase of patients with solid tumors were moderate or significant while of patients with cystic / cystic solid mainly were mild [54.6% (6/11)] (P<0.05). Conclusion The CT findings of functional and non-functional pancreatic neuroendocrine tumors have certain characteristics which can provide useful information for clinical diagnosis. Besides, the differential diagnosis of benign and malignant tumors also has certain rules to follow, which is beneficial to improve diagnostic accuracy and realize early diagnosis