Background: Fistula in ano is an abnormal track connecting the anal canal with the perineum. Different treatment modalities are available for managing anal fistulae, such as fistulotomy, fistulectomy, ligation of intersphincteric fistula tract (LIFT), seton placement, advancement flaps, and use of biological agents like fibrin glue. The present study aimed to compare Ligation of intersphincteric Fistula Tract (LIFT) versus conventional fistulectomy in treating low fistula in ano at a tertiary hospital.