Follow the course of ureter and nerve plexus as dissection is continued down to the levators. For posterior tumors, dissection should go just posterior to Denonvilliers’ fascia to spare autonomic nerve function. Anteriorly, the peritoneum overlying the rectovesical/rectovaginal fold is incised to expose Denonvilliers’ fascia or the recto­vaginal septum. In males, preserve the Denonvilliers’ fascia to minimize bleeding from the pampiniform plexus near the seminal vesicles. In females, sharp dissection goes until the rectovaginal septum is visualized. However, if dealing with an ante­rior or circumferential tumor, try to include the two layers of Denonvillier’s fascia in men and the peritoneum at the base of the pouch of Douglas in women. Do not violate the mesorectum, as this may compromise the oncologic resection. Complete mesorectal excision along with distal and circumferential clearance is key to accom­plishing a complete oncologic resection. For malignancies, the level of the rectum for the location of transection is marked using ink tattoo preoperatively (and before neoadjuvant chemoradiation if patients require it), and this is visualized at the time of the surgery with endoscopy. Posterior dissection of the rectum is continued toward the midline and the anococcygeal ligament is transected anterior to the coc­cyx. The lateral dissection involves taking down the lateral attachments using elec­trocautery and continues on until the medial edge of the obturator fascia. The dissection is carried distally, through the levators, and into the ischiorectal fat just before the perineum (extralevator APR). The levators are resected widely near their insertion to the bony pelvic structures to minimize risk of positive circumferential margin (Figs. 5.1 and 5.2). Robotic-assisted transabdominal resection of the levator muscles allows for a precise dissection of the pelvic floor and no need for reposi­tioning, thus shortening the operative time and diminishing the time for the perineal excision as the patient can be kept in lithotomy.