An ileal conduit is an extraanatomical procedure and is performed after resection of the bladder for tumor. In this situation a short segment of small bowel is identified. The bowel is divided twice to produce a 20-cm segment of small bowel on its own mesentery. This isolated segment of bowel is used as a conduit. The remaining bowel is joined together. The proximal end is anastomosed to the ureters, and the distal end is anastomosed to the anterior abdominal wall. Hence, urine passes from the kidneys into the ureters and through the short segment of small bowel to the anterior abdominal wall.