Purpose: To evaluate the feasibility of ultra-low dose 80 kVp CT for the evaluation of inflammatory bowel disease (IBD) in a rabbit model and to investigate the effect of two different iterative reconstruction (IR) algorithms on 80 kVp CT in terms of image quality and diagnostic performance in comparison with same session conventional 120 kVp images.Materials and Methods: This study was approved by the Animal Care and Use Committee of our hospital. Twenty-eight New Zealand white rabbits were randomly divided into two groups: IBD group (n=18) and a control group (n=10). To create an acute IBD model, 3mL of a 5% w/v tri-nitrobenzene sulfonic acid solution was administered to the sigmoid colon of the rabbits. CT was performed at 80 kVp and 120 kVp and was reconstructed using filtered back projection (FBP), hybrid statistic-based IR, and full IR algorithms for 80 kVp and using FBP only for 120 kVp. Effective radiation dose, image noise, image quality, and diagnostic performance by two reviewers were recorded and compared using repeated measure analysis of variance, McNemar test, and receiver operating curve (ROC) analysis.Results: Mean effective radiation dose of 80 kVp CT (0.05 mSv) was significantly lower than that (0.285 mSv) of 120 kVp CT. Mean image noise was highest in the 80 kVp FBP setting (60.36) but significantly decreased with IR algorithms (47.02 with hybrid IR and 12.92 with full IR) (P<0.0001). Mean overall image quality score was lowest in the 80 kVp FBP setting (1.57 and 1.46 for reviewers 1 and 2, respectively) but significantly improved with IR algorithms (2.43 and 2.25 for hybrid IR and 4.79 and 4.93 for full IR) (P<0.0001). Sensitivity and area under the curve (AUC) for differentiating a normal bowel from IBD was lowest with 80 kVp FBP (61.1% and 83.3%; 0.883 and 0.967) but improved with IR algorithms (83.3%~100%; 0.992~1), to similar levels as the 120 kVp FBP setting (100% and 1). Differences in sensitivity and AUC between 80 kVp FBP and 80 kVp IR algorithms were statistically significant in reviewer 1.Conclusions: Ultra-low dose 80 kVp CT in a rabbit IBD model is not feasible using the standard FBP algorithm. However, with the application of IR algorithms, diagnostic performance of 80 kVp CT was acceptable and on par with that at conventional 120 kVp FBP.