Laparoscopic approaches to inguinal hernia repair have been developed and refined in recent years. Aim of our study was to evaluate the least plane at which the prosthetic mesh should be inserted in relation to the inferior epigastric vessels and its effect on operative and postoperative morbidity. This study was conducted on 40 middle aged males having small and moderate sized uncomplicated inguinal hernias using laparoscopic extraperitoneal approach. The patients were divided into 2 groups according to site of mesh inserted, whether posterior (group 1) or anterior (group2) to the inferior epigastric vessels. The provisional results showed that this technique is safe, effective and more economic and most of the patients of both groups had excellent postoperative scores.