Background: This study was aimed to evaluate the discrepancy between hepatic fat fraction based on MR chemical shifting images (MRC) and hepatic fatty change of the frozen section as well as the regional difference of hepatic fat and its clinical importance using MRC. Patients and Methods: Between Feb. 2010 and Jun. 2012, 278 living donor liver transplantations were performed at Seoul National University Hospital. 29 living liver donors who had fatty liver (macro-vesicular fatty change > 5%) were retrospectively reviewed. Fat fraction was estimated in the different 13 regions of the liver (segment 1, 2, 3 and the peripheral & deep portion of segment 4, 5, 6, 7, 8) on MRC images. And the pathologic report for frozen section of their liver biopsy was investigated. Results: The degree of discrepancy between liver frozen biopsy and fat fraction from MRC was increased corresponding to the level of fatty change on biopsy. And the degree of regional difference in the hepatic fat also depends on the amount of fat content. The difference of fat fraction went up to 10.6% in this study. And the highest fatty region of 25 donors (86.71%) was located in the right liver right liver and the lowest fatty region of 17 donors (58.62%) was in left liver. Conclusion: Because a needle or wedge biopsy cannot represent the remaining liver completely, especially in a fatty liver, MRC will be helpful to realize the accurate amount of hepatic fat and its regional distribution.