Abstract: Objective To explore the feasibility and value of laparscopic cholecystectomy for acute incarcerated gall stones. Methods Clinical data of 247 patients with incarcerated gall stones undergoing laparoscopic cholecystectomy in 2002-2007 were retrospectively analyzed. Results Laparoscopic cholecystectomy was performed in 235 patients,with a success rate of 95.14%.Twelve patients underwent open cholecystectomy with no injury observed in the biliary tract.The average time of hospitalization after operation was 3.9 days. Conclusion Laparscopic cholecystectomy for acute incarcerated gall stones is safe and feasible.The keys to successful operation and less complication are the operation indication,time,and technique.