Abstract Background The SYNTAX score quantifies the complexity of coronary artery morphology and is useful in determining the indication for CABG (Coronary Artery Bypass Grafting) or PCI (Percutaneous Coronary Intervention), which often reflect coronary artery disease severity. However, how SYNTAX score affects etiology of ACS (Acute Coronary Syndrome) patients observed by OCT (Optical Coherence Tomography) has been unclear. Methods This is a sub study of TACTICS OCT registry (n=702) which include ACS patients who underwent OCT guided PCI. Based on SYNTAX score, patients were divided into low-SYNTAX-group (1-22 points) and high-SYNTAX-group (23 points or higher). ACS culprit lesions were classified into plaque rupture (PR), plaque erosion (PE), and calcified nodule (CN). We compared patient characteristics and culprit lesions in low-group and high-group. Results High-SYNTAX-group was significantly younger with relatively greater prevalence of diabetes and lower body mass index. Peak CK, LVEF, Multi vessel and TIMI grade were also significantly greater in high-SYNTAX-group than low-SYNTAX-group. Although PR and PE were 2 most common etiologies of ACS in both groups, proportion of CN was much greater in high-SYNTAX-group than low-SYNTAX-group. Conclusion High-SYNTAX score was likely to have impact on ACS etiology increasing proportion of CN.