The transverse mesocolon is appropriately retracted toward the inferior side by the assistant to make the meso­colon form a plane, and the inferior border of the pancreas is clearly identied (Fig.46.4a). The anterior surface of the mesocolon is then cut and moved behind the retropancre­atic fascia (the anterior side of Toldt’s fusion fascia). This layer is easily divided via blunt dissection, and the pancre­atic body and tail are smoothly mobilized (Fig. 46.4b). Although only a few blood vessels are encountered in this procedure, the inferior mesenteric vein and duodenum should be identied. After complete mobilization of the body to tail of the pancreas, the body to tail is ipped to the ventral side and the SPV covered by the retropancreatic fascia is visualized (Fig. 46.4b). The retroperitoneum is dissected at the center of the SPV to avoid injury to the branches from the pancreas (Fig. 46.4c). The SPV is exposed and the small branches are tied and cut (Fig.46.4d). Retracting the tape isolating the SPV at the tail of the pan­creas is useful for isolating the SPV.After sufcient surgi­cal margins are attained the pancreas is transected with a 60-mm stapler via the prolonged peri-ring compression method [9] (Fig.46.4e). If bleeding occurs after stapling at the stump, hemostasis is achieved via clipping, not by coagulation. Lastly, a pancreatic specimen is recovered in the bag and pulled out through an extended umbilical port site incision (Fig.46.4f).