The typical situation in which a tracheostomy is performed is in the calm atmosphere of an operating theater. A small transverse incision is placed in the lower third of the neck anteriorly. The strap muscles are deviated laterally and the trachea can be easily visualized. Occasionally it is necessary to divide the isthmus of the thyroid gland. An incision is made in the second and third tracheal rings and a small tracheostomy tube inserted.