Rectal cancer is a relatively common malignant tumor, of which low rectal cancer accounts for more than 50%. Radical surgery is currently the most effective treatment. Anus-preserving surgery for low rectal cancer has always been a hot spot and a difficult point in the field of colorectal surgery. There has been no breakthrough in the anal sphincter preservation rate and postoperative anal function. The root cause is that there is no good surgical field and innovative surgical instruments. Through special equipment assisted, precision functional sphincter-preserving surgery (PPS) can complete the precise resection of low rectal cancer lesions and the exact suture of the intestinal end of the intestine under direct vision, which provides a new method for anal sphincter treatment of low rectal cancer.