&NA;With the advent of magnetic resonance imaging (MRI) of the brain, a large number of incidental lesions (ILs) are being identified. The prevalence and clinical significance of these ILs are not known. The MRI and clinical records of 86 consecutive patients who underwent technically satisfactory brain imaging at a large urban referral center were reviewed. Patients with definite or probable demyelinating disease were excluded. Incidental lesions were defined as parenchymal areas of increased signal intensity on T2‐weighted imaging, which could not be directly explained by the patient's current clinical diagnosis, neurological status, or computed tomographic (CT) scan. The ILs were noted and graded according to size, multiplicity, and location and were correlated with age, clinical presentation, CT scan findings, and risk factors for cerebrovascular disease. One or more IL were identified in 22% of patients under 40 years of age, in 57% of patients 41 to 60 years of age, and in 90% of patients over 60 years of age. Large patches of confluent ILs were not encountered in any patient less than 40 years of age; they were present in 10% of patients 41 to 60 years of age, and in 30% of patients over 60 years of age. The incidence of severity of ILs correlated significantly with age (P< 0.0005) and with risk factors for cerebrovascular disease (P< 0.02). Patients with most severe ILs also had areas of vague periventricular leukomalacia on the CT scan. The clinical significance of incidental MRI lesions in various age groups is discussed in detail. It is concluded that deep hemispheric lesions are frequent incidental findings on MRI in the elderly, and may represent an index of chronic cerebrovascular disease in these patients. (Neurosurgery20:222‐227, 1987)