The rectal mucosa is circumferentially incised above the dentate line, and submucosal dissection is carried to a point above the peritoneal reflection, as visualized using a 3mm umbilical laparoscope. The muscular cuff is divided, and the rectum is pulled through the anus. Biopsies are done to determine the transition zone, the colon is divided, and the anastomosis is completed. This technique is simple, permits immediate initiation of full feeds and discharge within 24 hours, and results in minimal postoperative pain.