The main issue of CT is radiation dose reduction to patient. The purpose of this study was to estimate the image quality and dose by iterative reconstruction (IR) for adults and pediatrics. Adult and pediatric images of phantom were obtained with 120 and 140 kV, respectively, in accordance with radiation dose in terms of volume CT dose index (<TEX>$CTDI_{vol}$</TEX>): 10, 15, 20, 25, 30, 35 mGy. Then, the adult and the pediatric images are reconstructed by filtered-backprojection (FBP) and iterative reconstruction (IR). The images were analyzed by signal-to-noise ratio (SNR). SNR is improved when IR and 140 kV are applied to acquire adult and pediatric images. In the adult abdomen, according to diagnostic reference level, the SNR values of bone were increased about 27.84 % and 27.77 % at 120 kV and 140 kV, and the tissue's SNR values of the IR were increased about 29.84 % and 33.46 % 120 and 140 kV, respectively. Dose is reduced to 40% in adults abdomen images when using IR reconstruction. In pediatric images, the bone's SNR were also increased about 17.70% and 18.17 % at 120 kV and 140 kV. The tissue's SNR were increased about 26.73 % and 26.15 % at 120 kV and 140 kV. Radiation dose is reduced from 30% to 50% for bone and tissue images. In the case of examinations for adult and pediatric CT, IR technique reduces radiation dose to patient, and it could be applied to adult and pediatric imaging.