To investigate the effect of total anal mesenterectomy（TaTME）combined with anal rectal extraction（Bacon）on anal function in patients with low rectal cancer.

A retrospective cohort study was conducted on the clinical data of 89 patients with low rectal cancer who received treatment from May 2018 to May 2020. They were divided into two groups according to different surgical procedures. Bacon group（n=47 cases，TaTME combined with Bacon）and Routine group（n=42 cases，TaTME combined with conventional colon anal canal anastomosis）. SPSS 23.0 software was used for data analysis. Perioperative related indicators，fecal incontinence score Index（FISI），fecal incontinence Quality of Life Questionnaire（FIQL）score were represented by（

There were no significant differences in operative time，intraoperative blood loss，lymph node dissection number and postoperative ambulation time between 2 groups（P>0.05）. The length of hospital stay in Bacon group was longer than conventional group（P<0.05）. 12 months after surgery，FISI and FIQL scores of patients in the Bacon group were lower than those in the conventional group，and the total incidence of postoperative complications（6.4%）was lower than that in the conventional group（21.4%），with statistically significant differences（P<0.05）.

The application of TaTME combined with Bacon surgery in the treatment of patients with low rectal cancer can reduce the occurrence of postoperative complications and improve anal function and quality of life，which is worthy of popularization and application.