This procedure involves the superficial inferior epigastric artery (SIEA), which is found in the lower abdominal area. The major benefit of this surgery is that the muscle is left intact; only skin and fat are removed. This preserves muscle function. The blood supply must be reconnected, which means there is a risk of tissue death, or losing the flap, at the time of surgery or within the first few days. The biggest factor in determining the likelihood of flap loss is the experience of the surgeon. Inadequate size of the patient's arteries often prevents the SIEA flap from being performed.