This chapter discusses various aspects of incisions and sutures in detail. Use of incisions such as paramedian, lower midline, and groin incision, is discussed. The reverse cutting needle is similar to a conventional cutting needle, except that the cutting edge faces down instead of up. Nonabsorbable sutures are made of materials that are not readily broken down by the body\'s enzymes or by hydrolysis. Coated vicryl is used by some surgeons for the interior layer of bowel anastomoses as it provides decreased drag through tissue. A correct use of Scalpels, Forceps, skin hooks, needle holder, right angles, coordinated use of the forceps and needle holder, and key maneuver, is necessary for an optimal surgical result. Then cutting sutures, it is recommended to sliding the tips of the scissors down the strands to the point where they will be cut.