The aim of this study was to evaluate the relationship between the location of the insertion point of the AT into the posterior aspect of the calcaneus and the PF. Two hundred and two feet were evaluated from MRI scans. Ninety-seven women and one hundred and five men with a mean age of 40.15±18.58 were included in this study. Two independent investigators measured the horizontal distance from the most anterior point of the calcaneus to the most posterior part of the PF (A), including the horizontal length of the calcaneus (B). Moreover, distance between the most inferior point of the calcaneus and the most inferior part of the AT insertion into the calcaneus (C) and height of the posterior aspect of the calcaneus (D) were measured. Patients were divided into three groups based on age (I - patients younger than 18, II − 18–65, III - older than 65The all obtained mean values showed high