The aim of this work was to compare the relative costs and outcome of the anterior resection of the rectum for upper rectal cancer mechanically or manually performed. Therefore, the last two manual sutures and the first two cases operated using mechanical sutures were taken into account. Patients were homogenous for age, general conditions and cancer stage. Upper rectal location was choosen for the comparison considering the use of stapler not essential in this site. Analysis of the course showed no complications, shorter hospitalization, reduced drug therapy, and fewer diagnostic procedures needed in patients operated on with staplers. Although these data have no statistical rank, better surgical results and remarkable saving in social costs were observed with the use of stapling devices.