Despite the multiple issues surrounding laparoscopic colon and rectal surgery, it has been fairly well established, on the basis of multiple uncontrolled case series and multiple historical control case series that laparoscopic techniques can be used to conduct safe and effective colon and rectal surgery with results that are as good, or better, than those obtained with standard open techniques. Laparoscopic techniques for segmental colon resection are ideally suited to the management of adenomatous polyps that cannot be removed colonoscopically. Another, not infrequent, indication for laparoscopic segmental colon resection is in the management of a malignant polyp that has been removed colonoscopically. If the polypectomy fails to meet one or more of the accepted criteria for a curative polypectomy, a formal resection is indicated. In these situations, the operation is conducted to remove the area of bowel involved so as to ensure that there is no cancer left within the bowel wall itself and to do a regional lymphadenectomy to remove potentially involved nodes. The patient was a 49 year old female who received polypectomy for the colonic polyp during routine colonoscopic check-up. The pathology report showed there was invasive cancer down to muscle layer with minimal resection margin. For the further treatment, laparoscopic sigmoid resection was planned and preoperative tattooing was done at the polypectomy site. This video demonstrates our technique for performing a laparoscopic sigmoid resection using illustrations and video footage from the case. A medial to lateral dissection technique is demonstrated adhering to oncological principles.