Surgical incisions are made into the anterior abdominal wall primarily in order to gain access into the peritoneal cavity. Sometimes this situation is reversed to that the incision is made into the posterior abdominal wall in order to reach the retroperitoneal structures. These retroperitoneal structures like the kidneys, suprarenal glands, ascending and descending colon, duodenum and pancreas are best approached from the posterior abdominal wall incisions while intraperitoneal structures such as the intestines (small), sigmoid and transverse colon etc (stomach, liver, spleen) can be reached via the anterior abdominal wall incisions.

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