Technique of bladder neck reconstruction. Anterior bladder wall is exposed with anterior detrusor muscle flap developed and sutured temporarily over pubis; ureters are then dissected free of their attachments and reimplanted more laterally and cephalad (thus freeing up space to make submucosal midline tunnel); anterior muscle flap is then released and rolled into tube to serve as new urethra, which is pulled through midline submucosal tunnel. A temporary suprapubic tube is then placed and bladder is closed primarily or with enterocystoplasty. Use of this technique for pediatric neurogenic bladder incompetence gives good results.