Abstract:   Low rectal cancer is treated with transabdominal perineal resection（APR），which does not preserve the anus and requires permanent colostomy.In recent years，sphincter resection（ISR）has become a research hotspot，which can achieve radical resection of low rectal cancer and preserve the anus.Currently，there are various types of ISR for rectal cancer.The application of laparoscopic technology has created a new era for the anus preservation of low rectal cancer.This article reviews the progress of different approaches to laparoscopic ISR in the treatment of patients with low rectal cancer，and provides individualized anal sphincter surgery for patients with low rectal cancer.

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