Ablation of cutaneous tumors or oral cavity tumors on or near the lips may require lip resection. As the lips occupy a prominent area in the center of the face, precise reconstruction is paramount for reestablishing proper lip aesthetics. Furthermore, the lips (via the orbicularis oris muscle) support oral competence, display emotion, and play a crucial role in speech and articulation. Reconstruction of the lips should focus on minimizing aesthetic disturbance while maximizing function. Defects of the lips less than or equal to one-third of the horizontal width can be closed primarily. Defects larger than this requires flap reconstruction. Defects larger than one-third of the horizontal width of the lip but less than two-thirds of the horizontal width may require local reconstruction via the Abbe or Estlander flap. The Abbe flap is a two-stage flap utilized when the lateral commissure is spared. The Estlander flap is a one-stage flap used for repair of the lip when the lateral commissure is involved. The latter may result in blunting of the lateral commissure requiring a subsequent commissuroplasty.