background. The effectiveness of partial nail avulsion followed by matricectomy with carbon dioxide (CO 2 ) laser for the treatment of ingrown great toenails remains unclear. objective. This study sought to determine the effectiveness of partial nail avulsion followed by matricectomy with sharpulse CO 2 laser in the treatment of recurrent ingrown great toenails associated with granulation tissue. materials and methods. Fourteen patients with a total of 18 recurrent ingrown great toenails were randomly selected for participation in this study. Partial nail avulsions followed by matricectomy with sharpulse CO 2 laser were performed on the involved nails. After at least 6 months, we evaluated the recurrence of ingrown toenails, regrowth of the nail spike, duration of post-treatment pain and post-treatment infection. results. Partial nail avulsion followed by matricectomy with sharpulse CO 2 laser in the treatment of ingrown toenails resulted in a high cure rate, short postoperative pain duration and low risk of postoperative infection. conclusion. This method we advocate is convenient and effective for the treatment of recurrent ingrown great toenail associated with granulation tissue. K-c. YANG AND Y-t. LI HAVE INDICATED NO SIGNIFICANT INTEREST WITH COMMERCIAL SUPPORTERS.