Computed tomography, which obtains section images from reconstruction process using projection images, has been applied to various fields. The spatial resolution of the reconstructed image depends on the device used in CT system, the object, and the reconstruction process. In this paper, we investigates the effect of the number of projection images and the pixel size of the detector on the spatial resolution of the reconstructed image under the parallel beam geometry. The reconstruction program was written in Visual C++, and the matrix size of the reconstructed image was $512{\times}512$. The numerical bar phantom was constructed and the Min-Max method was introduced to evaluate the spatial resolution on the reconstructed image. When the number of projections used in reconstruction process was small, artifact like streak appeared and Min-Max was also low. The Min-Max showed upper saturation when the number of projections is increased. If the pixel size of the detector is reduced to 50% of the pixel size of the reconstructed image, the reconstructed image was perfectly recovered as the original phantom and the Min-Max decreased as increasing the detector pixel size. This study will be useful in determining the detector and the accuracy of rotation stage needed to achieve the spatial resolution required in the CT system.