Objective To analyze the clinical efficacy of the inter-sphincteric approach in treating horseshoe perianal abscess(PA)and its impact on anus morphology,function,and recurrence rate.Methods A retrospective analysis was conducted on 80 patients with horseshoe PA who underwent surgical treatment at Zhongshan People's Hospital from January 2022 to January 2024.All patients received abscess incision and drainage surgery.Based on the choice of approach,patients were divided into a control group(40 cases,conventional approach)and an observation group(40 cases,inter-sphincteric approach+bilateral inter-sphincteric tube drainage).The surgery and prognosis-related indicators,anus morphology,anus function,and postoperative wound healing were compared.Results There was no statistically significant difference in intraoperative blood loss between the two groups(P>0.05).Compared to the control group,the observation group had a shorter operation time,lower pain score on postoperative day 3,and shorter incision healing time and hospital stay,with statistically significant differences(P<0.05).The incidence of anal incontinence in the observation group was lower than that in the control group,with a statistically significant difference(P<0.05).The rate of good postoperative wound healing in the observation group was higher than that in the control group,with a statistically significant difference(P<0.05).Conclusion When treating horseshoe PA with abscess incision and drainage surgery,choosing the inter-sphincteric approach can optimize surgical indicators,shorten postoperative recovery time,ensure good healing of the anal incision,and reduce the impact on anal function compared to the conventional approach.