Background: Hepatic steatosis results in the accumulation of lipids within hepatocytes. Computed Tomography (CT) and Ultrasound (US) can qualitatively assess liver fat. The most accurate imaging technique in terms of quantifying hepatic steatosis is Magnetic Resonance Spectroscopy (MRS). The study aimed to validate the role of 3T MRS in quantitative assessment of liver steatosis. Material and methods: The liver of 33 patients was qualitatively assessed through lab and ultrasound tests. All patients were investigated with a 3T high resolution MRI consisting of T1 weighted sequences with in-phase, out-of-phase and fat specific phases and also T2 weighted and spectroscopy sequences. The qualitative assessment was carried out using the fat fraction calculated manually after spectroscopy computer analysis. The steatosis was graded as grade 0 = up to 10%, grade 1 = 10-33%, grade 2 = 34-66%, grade 3 = ≥ 67%. Liver biopsy was performed in patients who underwent surgery for different pathologies. Results: Limited by a small number of patients and surgical invasiveness of liver biopsy, the study shows that five patients had grade 0 steatosis, thirteen had grade 1, six patients – grade 2 and one patient – grade 3, offering a good correlation between MRS and histopathology. Conclusions: Despite being a pilot study, we can conclude that MRS is an effective noninvasive technique that can be extremely useful in diagnosing and quantifying hepatic steatosis.