With social and economic development, the demand for sphincter-preserving procedures among patients with low rectal tumors has been increasingly growing. As a type of sphincter-preserving reconstruction for low rectal tumors, the modified Bacon procedure has gained increasing attention from clinicians due to its advantages: after transanal transection, the proximal rectum and specimen are exteriorized through the anus, with the externalized bowel segment resected in the second stage; no prophylactic stoma is required; no additional abdominal auxiliary incision is needed; and the technique is simple and safe. With the rising number of patients opting for sphincter preservation, more institutions have adopted this procedure in recent years. This article presents a video case of a modified Bacon procedure for low rectal cancer using electrosurgical instruments, and discusses the insights into the application of such devices, the indications for this technique, key procedural points, and postoperative considerations.