Nowadays, laparoscopic cholecystectomy is the treatment of choice for acute cholecystitis from cholelithiasis. Old age is one of the critical factors causing the complication and mortality in laparoscopic cholecystectomy. The aim of this study was to evaluate the result of laparoscopic cholecystectomy in the treatment of acute cholecystitis for elderly patiens. Methods: The medical records from 55 patients aged 60 years or older who underwent laparoscopic cholecystectomy because of acute cholecystitis, between May 2012 to December 2012 at General surgery's falcuty of Can Tho Central Hospital was analysed. Prospective study described of age, sex, condition surgery, open surgical conversion rate, results. Results: The study population of 55 patients comprised 13 males (23.6 percent) and 42 females (76.4 percent). The most common ancillary diseases were hypertension, myocardial ischemia and diabetes. Specifies the operation before 72 hours was 52.7 percent, after 72 hours was 47.3 percent. Open surgical conversion rate 18.18 percent. The good result was 84.4 percent. The Complication rate 5.45 percent. The average length of hospital stayed 5-55 days. There was no death. Conclusion: Laparoscopic cholecystectomy is a safe and efective treatment of acute cholecystitis for elderly patients.