BACKGROUND Ingrown toenails are common and lead to significant morbidity. OBJECTIVE This retrospective study was aimed at evaluation of our new surgical technique of lateral foldplasty with limited lateral matrix resection in some cases for the management of ingrown toenails with regard to recurrence rates, spicule formation, local infection, partial flap necrosis, and cosmetic outcome. METHODS & MATERIALS Thirty-two patients with 52 ingrown nails were included in this study. Lateral foldplasty procedure alone was preferred for the surgical treatment of 18 ingrown toenails of mild to moderate severity. Lateral foldplasty with limited lateral matrix resection was performed in 34 ingrown nails in patients with broad nail plates or for moderate to severe cases with significant granulation tissue formation. RESULTS Relapse rate, local infection rate, and partial flap necrosis rate were very low. Spicule formation was not observed. The cosmetic appearance of the nail did not disturb any patient treated with this procedure. CONCLUSION The lateral foldplasty procedure alone or combined with limited lateral matrix resection is a cheap, simple, and satisfactory technique for the treatment of ingrown toenails with a low risk of relapse. This technique also has good cosmetic results. The authors have indicated no significant interest with commercial supporters. © 2009 by the American Society for Dermatologic Surgery, Inc.