This video shows a new surgical technique of substitution urethroplasty for the complex urethral strictures which have been known to be difficult to repair with conventional methods. Two staged Gracilis-Myo-Bladder-Mucosa (GMBM) flap neourethral reconstruction consists of preparing a GMBM Flap and reconstructing the GMBM flap neourethra. Usage of GMBM flap technique is reliable.