AbstractHistological and electron microscopic studies, perfusion manometry, and electromyography document the suitability of using intestinal smooth muscle to construct a sphincteroplasty. Postoperative results, surgical experience, and enterostomal therapy over the past 4 years are discussed. Of 509 patients, 231 underwent surgery in the Surgery Department of Würzburg University Hospital, Würzburg, West Germany, Postoperative functional results are so favorable and complications so few, that the author unreservedly recommends the use of smooth muscle for the creation of a sphincteroplasty, e.g., a continent colostomy.