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Objective: To evaluate the value of coeliac artery (CA) and superior mesenteric artery (SMA) origin levels as an anatomic marker in the detection of lumbosacral transitional vertebrae (LSTV) and vertebral enumeration. Patients and Methods: Institutional review board approval was obtained. Routine lumbar magnetic resonance (MR) imaging that included sagittal cervicothoracic scout images in 972 cases were evaluated retrospectively. Six segments were created in the vertebral column with 7 lines. CA and SMA ostiums were localized in these segments. Results: Coeliac artery and SMA levels were detected more caudally in lumbarized S1 and more cranially in sacralized L5 cases compared to non-LSTV cases. Conclusion: Coeliac artery and SMA origin levels as anatomical markers are not dependable for vertebral numbering due to their wide variability. [ABSTRACT FROM AUTHOR]