Objective:To evaluate the value of laparoscopic transanal pull-through resection and anastomosis for treatment of low rectal cancer. Methods:The clinical data of 12 patients with low ractal cancer undergoing laparoscopic transanal pull-through resection and anastomosis， were retrospective analysed. Of whom, the tumor located 1-3 cm from the dentate line， less than 4 cm in diameter， invasion of less than 1/2 the circumference of the lumen， localized within the bowel lumen，cell differentiation of high to moderate degree. All of the cases underwent total mesorectal excision (TME) under laparoscopic guidance; the rectum along with the tumor was pulled out from the anus and resected. Finally， the colorectal or coloanal anastomosis was made with stapler. Results: Laparoscopic pull-through resection and anastomosis were successfully performed in all 12 cases and without conversions to open surgery. The mean operation time was 200 min (160-240 min)， and the mean intraoperative blood loss was 40 ml (30-80 mL). In all cases， no residual tumor was found at resection margin. The time for recovery of gastrointestinal function and postoperative hospitalization was 36 to 60 h and 7 to 10 d respectively，and no anastomotic fistula or bleeding was observed.These 12 cases were followed-up for 12 to 18 months, no local relapse was observed. Conclusions:Laparoscopic transanal pull-through resection and anastomosis is an effective，simple and safe procedure，and can be as a good operation in treatment of early or middle clinical stage low rectal cancer with favorable histological types and relatively smaller size.