&NA;The authors present a method of creation of a smooth‐muscle cuff at the site of the perineal colostomy in 36 patients who have undergone extirpation for malignant neoplasms of the low ampulla recti. Creation of the smooth‐muscle sphincter mechanism was performed during the process of removal of the rectum in 29 patients, whereas it was done two to eight years after extirpation of the rectum in seven patients. Inflammatory complications were observed in the perineal colostomy area during the early postoperative period in eight patients. These complications were accounted for by necrosis of the distal colon and transplanted muscle in two patients. There were no deaths. Satisfactory functional results were seen in 22 of 26 patients six months after surgery. Physiologic studies show that there is a functioning sphincter at the site of the perineal colostomy.