This article describes the anatomy of the anterior abdominal wall, with emphasis being placed on clinical and surgical aspects. This knowledge should help the reader understand the anatomical basis to various surgical incisions. This article clearly delineates the normal anatomy and how its knowledge will help clinicians in various surgical procedures. The abdominal wall represents the boundaries of the abdominal cavity. The abdominal wall is split into the posterior (back), lateral (sides) and anterior (front) walls. Surgical access to the abdomen is required for many operative procedures, with approximately 5 million open abdominal surgeries occurring annually in the India. The measures used to close the abdomen may vary from surgeon to surgeon, depending on training, circumstance, and comfort level. However, basic principles govern all abdominal closures. This article outlines these principles.