Abstract:【Objective】 To study the laparoscopic total mesorectum excision combined internal sphincter resection for safety feasibility of ultra low position rectal cancer, and evaluate efficacy of cancer treatment and postoperative anal function. 【Methods】 The clinical data of 35 patients with ultra low position rectal cancer with laparoscopic total mesorectum excision combined internal sphincter resection were retrospectively analyzed from 2009 to 2013. 【Results】 The surgery cut edge for all patients was negative, far cut edge distance from the edge of the tumor was average 2.3 cm (2.0~2.5 cm). Intraoperative bleeding in 150 mL (50~300 mL), average operation time was 4.5 h (3~6 h). Continuous gastrointestinal decompression after 4~72 h, intestinal peristalsis recovery time was (23±18) h, postoperative 1~3 d patients began to eat, 1~4 d bed urethral catheter, the average hospitalization 7 d. Followed up for 8~29 weeks postoperatively, within 3 months after defecate number 3~11 times/d, 1 years after defecate number 1~3 /d. 2 cases of anastomotic fistula. No metastasis and recurrence was found up to now. 【Conclusion】 Laparoscopic total mesorectum excision combined internal sphincter resection is a feasible way for the treatment of low position rectal cancer and preserving anus with small trauma, less bleeding, light pain, quicker recovery, the anal function and treatment effects are quite satisfactory.