We compared QSM value of paramagnetic and diamagnetic substances at 3T-MR, 1.5T-MR, and CT in this study. Phantoms with different concentration gadoterate meglumine (Gd) and calciumcarbonate (CaCO3) were created. QSM at 3T and 1.5T and CT imaging were performed for these phantoms. QSM of Gd phantom showed positive susceptibility and QSM of CaCO3 showed negative susceptibility. QSM demonstrated consistent results in paramagnetic and diamagnetic substances at 3T and 1.5T. QSM and CT values were correlated well.