Conventional magnetic resonance (MR) pulse sequences typically have an echo time (TE) of 1 ms or longer, providing an excellent contrast between different soft tissues. However, some short T2 tissues appear dark in conventional MR images because the signal from these tissues has decayed to nearly zero before the center of k-space is acquired. Because of the ability of directly imaging short T2 tissues, ultrashort echo time technique has been widely studied in recent years. An overwhelming majority of the studies were carried out at high fields, while many low-field scanner systems are still used in developing countries. To investigate the effects of the delay between analog-to-digital converter sampling and the readout gradient, the TE of the second echo used to calculate the R2* map, and the undersampling ratio on the results of three-dimensional (3D) ultrashort echo time imaging at a low field, we implemented a 3D ultrashort echo time sequence on a 0.35T scanner. Different parameters were used and the reconstructed images and R2* maps were compared. Images reconstructed with slightly varying delays appeared quite different. Different contrast between short and long T2 tissues were found in R2* maps calculated with different echoes. The result of undersampling study indicated that excessive undersampling could cause unwanted blurring, making it difficult to better visualize the short T2 tissues in the R2* map. The results suggested that cautions should be taken in the choice of these parameters in 3D ultrashort echo time imaging. Short T2 tissues can be visualized with appropriate imaging parameters at this low field.