Vesicoureteral reflux, the regurgitation of urine from the bladder back into the ureters, is considered abnormal regardless of the age group in which it appears. The author believes that, if it is allowed to continue, it will inevitably destroy the kidney and that, once the diagnosis has been established, the process should be eliminated. The more conservative methods of urethral dilatations, multiple voidings, indwelling catheters, or various modifications of the vesical outlet should be tried if indications for such measures exist. Ureteral reimplantation by creation of a submucosal tunnel was found necessary in 17 girls and 9 boys in the author's series. All had had recurrent urinary tract infections, and several had progressed to various stages of uremia. These operations have given excellent anatomic and clinical results.