This is a prospective study designed for the evaluation of the results of a modified surgical technique for the treatment of third and forth degree hemorrhoids in comparison with the classical milligan Morgan procedure. It was conducted during the period from January 1996 to January 2002 at Alzahrawi Hospital in Mosul. Three hundreds ninety-five patients with third and fourth degree hemorrhoids were randomized into two groups, the first one included 200 patients (120 male and 80 female), they were operated upon by our modified surgical technique, while the second group included 195 patients (110 male and 85 female), they were operated upon using Milligan Morgan procedure. Both groups had the same age sex distribution and clinical presentation. The same pre and postoperative care was applied to both groups, as well as the type of anesthesia and operative position. The early and late postoperative complications and follow-up were recorded and compared. It is concluded that the modified surgical technique that we used for third and fourth degree hemorrhoids gave less early and post operative complications, there were shorter convalescence period and hospitalization, with shorter healing time, and we advocate it for the treatment of third and fourth degree hemorrhoids.