Although optimal treatment of tumors at mid and distal rectum continues to be a matter of great debate to oncologic surgeons, a surgical goal of sphincter preservation should be considered in all patients with an intact sphincter. There are growing evidences and indications that sphincter-preserving procedure might be a valid alternative to conventional modality in tumors of the mid or lower rectum. Traditionally, an abdominoperineal resection with permanent colostomy would be the sole surgical option. Recently, a variety of sphincter-preserving procedures are performed in majority of distal rectal cancers with acceptable oncologic and optimal functional results. Several recent advances may further influence future treatment strategies and many issues are, at present, under evaluation. Here, some of the most relevant topics regarding current methods of sphincter-preserving procedures with their oncologic and functional results are discussed to establish the guideline of surgical treatment in rectal cancer.