Much has been written on the subject of horseshoe kidney, especially from the standpoint of its preoperative recognition, but no summary seems to have been made of operative technic appropriate to cope with the various anomalies encountered. Therefore, in addition to reporting statistics from Bellevue Hospital showing both the postmortem and the surgical incidence of the condition, it seemed worth while to note the anomalies that are usually associated with horseshoe kidney and to discuss especially the operative methods of dealing with them. A brief discussion of the subject in general is also given. The incidence of horseshoe kidney has been variously estimated from autopsy observations at from 1 in 300 to 1 in 1,100. In 16,735 autopsies performed at Bellevue Hospital during the past twenty-six years, twenty-six horseshoe kidneys were found, or 1 for each 643 cadavers. This is a somewhat higher average than is usually cited. A. R.