The superficial inferior epigastric artery (SIEA) flap is reintroduced as an ideal flap for breast reconstruction. It combines reliable donor and recipient vessels, ease of the technique, and an ``acceptable donor scar.'' The advantages of the SIEA flap are the minimal donor site morbidity, a low scar, and an esthetically pleasing closure. The authors investigated the anatomy of the SIEA in 100 cadavers and reported the artery present in of 72% of groins. Since 1997, 81 reconstructions and 4 augmentations have been performed in 70 patients at the Louisiana State University Health Sciences Center. The technique and the postoperative results are demonstrated.