Urethral syndrome is becoming a recognized pathological entity and had been linked to various lower urinary tract symptoms such as irritative manifestations, enuresis and urinary tract infections. Despite the intensity of symptoms, these patients have not significant urinary tract infection that is demonstrable. A clinical observation was made on the 26 cases of the urethral syndrome treated with internal urethrotomy and the following results were obtained. 1. Age distribution revealed 18 cases (69%) in 41 and 60 year old and 7 cases (27%) under 40 year old. 2. Duration of symptoms were various from a few month to several years. 3. The most common complaints were 10 cases of urinary frequency, 5 cases of dysuria and 3 cases of urgency. 4. Cystoscopic findings revealed 8 cases of trigonal hyperemia, 7 cases of trabeculation and 6 cases of congestion and vesicles of the bladder wall. 5. 26 cases associated with urethral stricture were improved with internal urethro tomy.