Mathes & Bostwick (1977) surgically manipulated the rectus abdominis myocutaneous flap to repair defects in the anterior abdominal wall. Subsequently this flap was used in breast reconstruction (Robbins, 1981; Hartrampf et al. 1982) as a donor for free-tissue transfer (Bunkis et al. 1983) and to repair defects in the groin (Logan & Mathes, 1984; Ramasastry et al. 1989). Disadvantages of this flap are that it can be too thick to use effectively and a direct abdominal hernia may occur through the inguinal triangle (Mathes & Bostwick, 1977; Pennington & Pelly, 1980; Ramasastry et al. 1989; Itoh & Arai, 1993). To overcome these disadvantages the rectus abdominis and the fascia covering the inguinal triangle must be intact. Surgeons therefore harvested the inferior epigastric skin flap for free-tissue skin transfer; this flap contained little or no rectus abdominis muscle or transversalis fascia (Koshima & Soeda, 1989). Previous investigators determined the anatomical basis for the use of this skin flap and used it to repair defects following resection of ulcers and scar tissue on the head, neck and extremities (Itoh & Arai, 1993).