The gubernacular canal or gubernacular tract is filled by the gubernacular cord, which includes fibrous connective tissue containing peripheral nerves, blood and lymphatic ducts besides the epithelial cells from the fragmented dental laminae, including epithelial growth factor. The purpose of this study was to evaluate the gubernacular tract in unerupted supernumerary teeth by cone beam computed tomography. Sixty-four unerupted supernumerary teeth were selected from 44 patients (21 females, 23 males, 12-68 years). Gubernacular tract characteristics were evaluated in five different groups: No alteration, bending of gubernacular tract, contraction of gubernacular tract, obliterations of gubernacular tract, difference between erupted direction. Unerupted supernumerary teeth were classified according to their position. The presence and characteristics of the gubernacular tract in the supernumerary teeth were evaluated by cone beam computed tomography. In our study, the frequency of the gubernacular tract was found to be 31.7%. There was no significant difference between the presence of gubernacular tract and gender, age and gubernacular tract characteristics. It was found that gubernacular tract characteristics did not change according to gender, quadrant, age and unerupted positions. Cone beam computed tomography is an efficient method for the evaluation of the gubernacular tract in unerupted supernumerary teeth. Conducting these studies in larger populations will provide more detailed information about the prognosis of impacted supernumerary teeth.