Background: Hallers cells, seen as incidental findings on radiographs, are located at the floor of the orbit and superior most aspect of the maxillary sinus. These cells are attributed to the anatomical variations in the growth and development of nose and paranasal sinuses leading to clinically significant symptoms such as headache, chronic cough, sinusitis, orofacial pain, impaired nasal breathing and various maxillofacial region associated pathologies.Therefore, the present study was carried out on hallers cells considering their clinical significance. Aims and Objectives:To determine the prevalence and radiographic characteristics of hallers cells using digital panoramic radiographs. Materials and Methods:The present retrospective study was carried out in a diagnostic setup, dental hospital, Bengaluru, Karnataka over the period of two years. Initially, the study group consists of 2376 participants, out of which 1800 met the inclusion criteria and were randomly enrolled in the studywith age range of 10 - 60 years. The digital panoramic images obtained were interpreted for presence and characteristics of hallers cells by trained oral and maxillofacial radiologists according to Ahmad M etals criteria. Results:Out of 1800 digital panoramic radiographs the hallers cells were seen in 214 radiographs of study participants, stating the prevalence rate of 11.88 %. The mean age of the study participants with hallers cells were 27.46 ± 17.93 years.Majority of cells seen on digital panoramic radiographs wereround (35.98%) and triangular (5.14%) in shape with unilocular appearance. A significant difference was observed with the shape of the hallers cells with p value of 0.001. Conclusion: The prevalence and characteristics of the hallers cells is in accordance with the various studies published in literature with highest number of panoramic radiographs taken into consideration till our knowledge. The incidental appearance of hallers cells on panoramic radiographs has its own significance in diagnosing various pathologies along with avoiding intraoperative complications in endonasal surgeries.