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Perineal reconstruction is an essential component of the overall treatment plan of perineal electric burn, but it is a very difficult and complex job. The modified thoraco-umbilical flap may be a perfect way of repairing perineal area. It is based on the deep inferior epigastric artery and vein and the superior epigastric artery and vein, which look like the “reverse TRAM flap”. The large flap could be fashioned into a perfect perineal area without the need for free flap. It left a satisfactory donor scar, and it avoided the need to change the patient’s position during the operation. Four cases were reconstructed by modified thoraco-umbilical flap after perineal electric burn, and all of them were satisfied with the results. The modified thoraco-umbilical flap has been emerged as a very useful reconstructive tool and is particularly valuable in reconstruction of the perineal electric burn.