INTRODUCTION: A ventral hernia is a protrusion through the anterior abdominal wall fascia. These defects can be categorized as spontaneous or acquired. Acquired hernias typically occur after surgical incisions and are therefore termed incisional hernias. Such hernias can occur after any type of abdominal wall incision(1).Although the laparoscopic technique for repairing incisional hernias is well established. However, several issues related to laparoscopic repair of incisional hernia such as the high recurrence rate for hernias with large fascial defects and in extremely obese patients are yet to be resolved. Additional problems include seroma formation, mesh bulging/ eventration, and non–restoration of the abdominal wall rigidity/ function with only bridging of the hernial orifice using standard laparoscopic intraperitoneal onlay mesh repair (s–IPOM). To solve these problems, laparoscopic fascial defect closure with IPOM reinforcement (IPOM PLUS) have been introduced. IPOM PLUS involves closure of the hernia defect by suturing in addition to placement of mesh. MATERIALS AND METHODS: After obtaining the ethical clearance from the institutional ethical committee,the hospitalbased observational study was conducted in the Department of General Surgery at SMIMER.A total number of 200 patients who underwent laparoscopic management of incisional hernia were included in our study.After preoperative preparation patients were randomized to an intra–corporally sutured closure technique of the hernia gap with IPOM(IPOM PLUS) or to non– closure of the gap and IPOM (Standarprocedure S–IPOM). RESULTS: The patients were divided into two groups.(GroupA:IPOMPLUS– I pom with closure of defect, Group B: Standard IPOM) and followingobservationsweremade.The average duration of hospital stay in groupA was 4.1±0.4 days while as that in group B was 4.3±0.2 days. The difference however being statistically insignificant. Pvalue >0.05 The mean size of defect in the two groups was4.2±1.4cms in Group A and 4.4±1.8cms in Group B. The difference was however statistically insignificant with a P–value of >0.05. CONCLUSION: From the observations made in our study, it can be concluded that Closure of defect in laparoscopic management of incisional hernia has definitly advantages over non–closure of the defect.