General procedure of thoracotomy and laparotomy is described in this chapter. In terms of thoracotomy, three different types of incision such as posterolateral thoracotomy, axillar vertical incision, and axillar skin crease incision were illustrated. Thoracotomy with conservation of the perithoracic muscles by using axillar skin crease incision was described in detail. The position of patient, selection of intercostal space, and postoperative care tips were also discussed. In respect to laparotomy, various types of approaches such as upper abdominal transverse incision, lower abdominal transverse incision, subcostal incision, Mercedes-Benz incision, pararectal incision, and transumbilical approach were illustrated. Transumbilical approaches including upper half-circumumbilical incision, lower half-circumumbilical skin incision, vertical incision in the umbilicus, and umbilical sliding-window technique were described in detail. Abdominal wound closure and postoperative care tips were also discussed.