When the bone mass in the maxillary posterior region is insufficient, maxillary sinus lifting is usually used clinically to solve this problem. However, the surgical method, surgical difficulty, incidence of complications, and postoperative osteogenesis of maxillary sinus lifting are closely related to the anatomy of the maxillary sinus. In most cases, it mainly depends on cone-beam computed tomography (CBCT). Therefore, this article reviews the research progress of CBCT in observing the anatomical structure in maxillary sinus lifting, in order to provide a theoretical basis for maxillary sinus lifting.