Objective:To evaluate the value of laparoscopic resection for low rectal cancer. Methods: The clinical data of 71 cases of low rectal cancer treated from February 2002 to February 2007 were analyzed. The patients were divided into two groups according to different surgical procedure. There were 33 cases in laparoscopic resection group， and 38 cases in open procedure group. Results:The clinical characteristics of the two groups before operation were comparable(P>0.05). Laparoscopic resection was superior to open surgery in the following parameters: length of incision，surgical bleeding volume，time for oral intake ，duration of hospital stay，analgesic requirements，and number of dissected lymph nodes (P<0.05). No significant differences were noted between the two groups in rate of anal sphincter preservation，operative time，overall complications，distance of resected tumor distal margin above anal verge，1-year，3-year，5-year survival rate，and disease-free survival (P>0.05). Conclusions:Compared to open surgery，the laparoscopic procedure for low rectal cancer has better efficacy in short-term and is similar in long-term outcome.