The appearance of the ligamentum flavum on sagittal and coronal magnetic resonance (MR) images has not been described in detail in the radiologic literature. The authors reviewed correlative MR images and anatomic sections obtained with a cryomicrotome in 20 cadavers in order to analyze anatomic relationships, variations, and progressive degenerative changes of the ligamentum flavum in the lumbar region. MR imaging showed the ligamentum flavum as an intermediate-signal-intensity structure on images obtained with short and long repetition times (TRs). Sagittal short TR images were effective for evaluating relationships between the ligamentum flavum, spinal canal, and nerve roots. Degenerative changes in the ligamentum flavum appeared as changes in shape or thickness of the ligaments on MR images. Calcification and fat infiltration, which were well depicted on anatomic sections, were not visualized on MR images.