Background: Ileal perforation is one the most frequently encountered acute surgical emergency in Indian subcontinent  and always warrants operative intervention with frequent  intestinal stoma formation. But the kind of intervention for stoma reversal has remained controversial whether to use either of one or two layers of sutures for anastomosis.

Methods: Sixty patients with ileostomy were taken for study. These patients were divided into two groups, A & B of 30 each. These patients were taken for ileostomy closure in Single layer ( Group A , 30 patients ) & Double layer   (Group B, 30 patients )

Results: 60 patients of ileostomy were studied, divided equally in two groups,  decreased intra operative time was seen in Group A when compared with Group B with no any significant comparative complication in these groups.

Conclusion: Two layer anastomosis  for ileostomy closure offers no definite advantage over Single layer anastomosis in terms of post operative leak and other complications. Single layer ileostomy closure technique is safe, easy to perform and simple to teach.