Background: Rectal cancer is a common disease, the incidence of rectal cancer is increasing. Surgical is mainly treatment, the two issues that concern after surgery are long term and the quality of life. Aims: To Study the treatment of laparoscopic for low rectal cancer at 108 hospital. Results: There were 82 patients with low rectal cancer undergone laparoscopic from 2004 to Feb 2012 at 108 hospital. The mean age was 55,4 + or - 13,1, the rate of male/female was 1,4/1, there were 36/92 patients (39,1 percent) had Ty sphincter conservation success, 56/92 patients (60,9 percent) undergone Miles laparoscopic. The mean survival time after surgery was 68,7 + or - 4,7 months, 5/73 patients (6,8 percent) had local recurrence, 7/73 patients (9,6 percent) had distant metastases. Conclusion: Laparoscopy surgery is effectively and safety on low rectal cancer.