The invasive rate in the distal part of mesorectum was quite high 43.5% with 1.49 cm in average (maximum 5 cm from the lower edge of the tumor) and 7 cases with 2 cm distal intramural invasion involved with 8.8 mm in average. Conclusion: As the results, the distal margin of surgical resection for rectal cancer is at least 2 cm if there is no evident of lymphatic involved preoperation and have to be done with TME technique or at least 5 cm from the lower edge of the tumor in case of either lymphatic involvement or poor prognosis shape and grade of the rectal tumor.