“…The lip is a complex anatomical structure which includes a muscular layer which is part of the oral sphincter, lying between a mucosal layer and the overlying skin. In order to restore the three layers, several reconstructive procedures have been described including local flaps harvested from the cheeks 12,17,19,31 , pedicled flaps elevated from the forehead 21 , expanded cervical or jugal skin flaps 11,23 and finally, fasciocutaneous free transfers 6,7,22,24,25,32 . Nevertheless, none of them brings an ideal solution regarding appearance and function.…”