A possible application for an industrial computed tomography scanner in a sawmill is finding an optimal rotational position of logs with respect to knots and outer shape. Since a computed tomography scanner is a great investment, it is important to investigate potential profitability of such an investment for different production strategies. The objective of this study was to investigate the potential value increase of the sawn timber of Norway spruce (Picea abies (L.) Karst.) by rotating logs to their optimum position prior to sawing compared with sawing all logs in horns down position. The production strategy evaluated by log breakdown simulation in this case study was to produce strength graded timber of the center boards, while the side boards were appearance graded. This case study showed an average value increase with respect to the value of center boards, side boards and chips of 11 %.