Introduction: The complex root canal anatomy has been the reason for great research by the dentists worldwide. Frequent variation like apical deltas, accessory canals, and multiple orifices, have great significance in pediatric dentistry because of the close anatomic relationship between the primary teeth and the follicle of succedaneous permanent teeth. Aims: The purpose of this study is to compare the decalcification technique and cone beam computed tomography (CBCT) in detection of accessory canals and to assess the prevalence, location and pattern of accessory canals in human primary molars. Methods and Material: The sample comprised of 75 extracted maxillary and mandibular primary molars. The presence of furcation & accessory canals were assessed by a single trained observer using a CBCT machine for radiographic technique & Microscope (Olympus SZX7) for cleared samples. The shape and position of accessory canal was tabulated under the stereomicroscope for every tooth separately. Results: There is a significant difference between CBCT technique and decalcification method in determining the presence of accessory canal in furcation area of primary teeth (P<0.05).The presence of oval shaped and round shaped canals were non significant and their presence in furcation area also failed to reach the level of significance (p > 0.05). Statistical analysis used: Fisher’s Exact Test & Chi square test. Conclusions: There is a high prevalence of accessory canal in furcation area of primary teeth. In comparing the different methods, decalcification was found to be significantly better than CBCT.