MRI has become the method of choice for evaluating perianal fistulae due to its ability to display the anatomy of the sphincter muscles orthogonally, with good contrast resolution. In this study we give an outline of classification of perianal fistulae and present a pictoral assay of sphincter anatomy and the MRI findings in perianal fistulae. In the present study on evaluation of the MRI findings we found that - In 40 cases 32 patients had single tract (80%), 8 cases had multiple tracts (20%). 38 cases (95%) had single external opening, rest of 2 cases (5%) multiple external opening 26 cases (65%) had single internal opening, 14 cases had multiple internal opening. 7 (17.8%) cases shows ramification. 26 cases (65%) intersphincteric fistulae seen. 12 cases (30%) transphincteric fistulae seen. 2 cases (5%) extrasphincteric fistulae seen. In present study 8 cases were presented with swelling. The mean age on present study was 34 (Sd+) 2.3 years. The youngest case was 21 years and elder was 61 years. The most cases were in 26-45 years
