Objective: To characterize the nature of anorectal malformation to do the suitable surgical procedures and to record the immediate and long-term outcome in girls with low imperforate anus. Patients and methods: Review of data of 23 girls with low imperforate anus operated upon by cutback anoplasty and Pott's transfer anoplasty. Results: All patients had low anomalies and anal fistulae. Cutback anoplasty was performed in 10 patients (8 anoperineal & 2 anovulvar fistulae). Pott's transfer anoplasty was done in 13 patients (10 anovestibular & 3 anovulvar fistulae). Early postoperative complications include wound infection in 10(43.5%) patients and wound dehiscence in 6(26%). Late complications included constipation in 18(78.2%), anal stenosis in 6 (26%(, and recurrent fistulae in 2 (8.6%).Conclusion: Low imperforate anus in girls can be successfully treated by using surgical procedures without colostomy. Pott's transfer anoplasty has many advantages; easy to perform, perfect and safe, with less postoperative complications and good long-term anal function with accepted rate of continence. No recurrence was recorded in Pott's transfer anoplasty during the period of follow-up.