Objectives: To evaluate the role of 3D US in virtual surgery in planning operations of patients with thyroid nodules. Methods: Ninety-four patients were studied by 3D US mode; in 15 cases (four thyroid carcinomas, two adenomas, three colloid nodules, six multinodular goiter) virtual operation simulations were performed before surgery; 282 3D US reconstruction of anatomic structure and of thyroid nodules were created. Multiplanar reslicing and frontal images of thyroid nodules in consecutive lobe were studied. On comparison of frontal slices with intraoperative data topographic evaluation of nodules location in thyroid gland was worked up. Comparison of US results with intraoperative findings, final pathomorphology and fine-needle biopsy. Results: 3D US were accurate in detection of number, size and location of thyroid nodules and made influence on surgical decision. Preoperative evaluation of thyroid vascular anatomy and 3D multiplanar reconstruction of the nodules were of value for changing surgical management for thyroid resections and in rejecting necessity of operation. Results of virtual operation allowed to refuse surgery in three patients. Conclusions: Results of the investigation proved that computer processing and simulation of an optimal image as per segments allows to precise volume of affected and preserved tissues of thyroid gland or lobe and to perform operations in organ-preserving volume.