Objective: To review the clinical and anatomical characteristics of low rectal cancer. To evaluate the results of Miles surgery in the treatment of low rectal cancer (LRC). Subjects and Methods: retrospective and analysis study on 47 patients diagnosed rectal cancer had been undergone Miles surgery at Surgery Department of Bach Mai Hospital from January 2010 to December 2012. Results: Average surgical time of traditional open surgery group and laparoscopic surgery group was 198 + or - 30.9 minutes, 215 + or - 47.9 minutes, respectively. Surgical unwanted events in 4 patients (8.5 percent). Postoperative complications in 5 patients (10.6 percent). Average time of discharge: the traditional open surgery group was 12 + or - 5.4 days, the laparoscopy group was 8.6 + or - 6.3 days. . Good results 85.1 percent, average 6.38 percent, and not good in 8.5 percent. Conclusion: Miles surgery is indicated for low rectal cancer patients who are unable to sphincter conservation and anal cancer. This is a hard procedure for patients and difficult for the surgeons using both traditional open surgery or laparoscopic surgery.