〔Abstract〕 Objective To explore the application value of dual-source computed tomography (CT) energy spectrum curve and iodine concentration in thyroid benign and malignant lesions. Methods A retrospective selection of 30 patients with thyroid cancer admitted to the Shangqiu First People’s Hospital from January 2018 to January 2021 was selected as the thyroid cancer group, and 30 patients with nodular goiter during the same period were selected as the nodular goiter group. Both groups were diagnosed by pathological examination and received dual-source CT examination. Compare the slope value of the energy spectrum curve and the iodine concentration, the arterial phase energy spectrum curve slope value and the ratio of thyroid and common carotid artery iodine concentration, the venous phase energy spectrum curve slope value and the ratio of thyroid and common carotid artery iodine concentration. Results After dual-source CT plain scan, the energy spectrum curve slope value and iodine concentration level of the nodular goiter group were higher than those of the thyroid cancer group, the difference was statistically signifi cant (P<0.05); nodular goiter The slope value of the energy spectrum curve in the arterial phase and the ratio of iodine concentration between the thyroid and the common carotid artery of the patients in the thyroid cancer group were higher than those in the thyroid cancer group, and the difference was statistically signifi cant (P < 0.05); the energy in the venous phase of the nodular goiter group. There were no statistically signifi cant differences in the slope value of the spectral curve and the ratio of thyroid and common carotid iodine concentration compared with patients in the thyroid cancer group (P > 0.05). Conclusion Dual-source CT energy spectrum curve and iodine concentration can effectively diagnose thyroid cancer, nodular goiter, the slope of the energy spectrum curve and iodine concentration during plain scan, arterial phase and venous phase in thyroid benign and malignant lesions, and identify the progress of the disease and have high diagnostic value.