Abstract : Anal fistula is a common harmful and irritating anorectal condition. It is a chronic abnormal narrow tunnel communicating between the epithelial surface of the anal canal and the perianal skin. This study aimed to determine the anatomical and histological findings of the resected fistulous tract following fistulectomy in Mosul city. Fifty fistulectomy specimens following fistulectomy operation were collected from the Department of General Surgery in Al-Salaam Teaching Hospital. The work was conducted in the Department of Anatomy, College of Medicine, University of Mosul. The included cases are both adult male and female in the age group of 15-60 years. The biopsies will be fixed for more than 24 hour in 10% neutral buffered formalin then tissue processing, sectioning as well as staining with hematoxylin and eosin for histological analysis. Half (50%) of patients were in the age group between thirty and forty years and male were predominantly affected more than female. Chronic nonspecific inflammation with neutrophils infiltration was the predominant histological finding. Foreign body type of giant cells lining the fistulous tract was observed in 6% of cases, the fistulous tract was surrounded by non caseating granuloma in 12% while 10% of cases showed fistulous tract lined by stratified squamous epithelium surrounded by granulation tissue. The blood vessels appeared congested and dilated in 10% of cases while inflammatory cells infiltration and interstitial hemorrhage were observed in 6% of patients. Fistula in ano affects male than female with more incidence in the middle aged individuals, histopathological evaluation is obligatory to determine the underlying pathogenesis and the plan of management.