Satisfactory coverage of some deep burn wounds is very difficult. During the past year, 20 de-epithelialized turn-over flaps have been used to cover deep burn wounds in 17 patients. Most of the wounds resulted from electrical injuries which caused exposure of tendons, nerves, bone or joint space. A turn-over flap is a convenient local flap for covering deep burn wounds and reducing morbidity. They adhere well, cause less contracture, and make a good bed for the overlying graft. One disadvantage is that healthy tissue around the wound is not always available; another is questionable tendon gliding. Complications consisted of partial flap necrosis, osteomyelitis and an epithelial cyst. Overall results for the reconstruction of difficult burn wounds were considered exceptionally good.