Abstract: Objective: To eveluate the effects of a new operative method for the treatment of low--set rectal carcinoma with sphincter preservation. Methods: A total of 42 cases with low-set rectal cancer were operated, with the combined abdominal anal excision and colon anal mulosa anastomosis. The distance between the dentate line and the lower margin of the tumor was 2 to 5 cm. Results: There was no operative mortality, anastomotic fistula and anastomotic stenosis in all cases. All patient were followed-up from one year to eleven years. The local recurrence rate after the operatian accounted for 7.1%. The 5-year survival rate was 85.7%. The function of defecation returned to normal after half a year. Conclusion: The result suggtsts that the method of coloanal mucosa anastomosis is safe and reasonable for the treatment of low-set rectal carcinoma with sphincter preservatian.