Visceral heterotaxy is a rare congenital malformation, often associated with congenital cardiac anomalies and abnormal viscero-atrial situs. A precise diagnosis must be made during early life so that the most appropriate treatment can be selected. Spin echo magnetic resonance (MR) findings in 10 patients with heterotaxy syndrome (7 with right isomerism, 3 left isomerism) were reviewed. The MR imaging (MRI) findings of the seven cases of visceral heterotaxy with right isomerism included eparterial bronchi (n=7), ipsilateral position of the abdominal aorta and inferior vena cava (IVC) (n=3), and prominent congenital cardiac anomaly (n=7), such as common atrioventricular canal (CAVC). The MRI findings of the three cases of heterotaxy with left isomerism included interruption of IVC (n=3), engorged azygos-hemiazygos system (n=3), and hyparterial bronchi (n=3). MRI can make it possible to have an accurate and non-invasive diagnosis on patients with heterotaxy syndrome.