Graft urethroplasty using free transplants has become a standard procedure in the therapy of complicated urethral strictures. Various types of tissues can be used as graft material and different criteria are important for the suitability of tissues for urethroplasty. It was recognized early on that the prepuce was an easy to harvest tissue with low morbidity and excellent functional results. In this article the suitability of this tissue for functional results will be discussed within the context of the biology of free transplants and the available literature.