Intractable ascites carries great morbidity. Management of intractable ascites has always been a challenge. Peritoneovenous shunt (PVS) plays a major role in the surgery for intractable ascites in patients with liver cirrhosis. Positive pressure gradient between the ascitic fluid and venous pressure leading to one-way drainage of ascitic fluid into venous circulation is the mainstay.Because of significant expenses and complication rates of traditional pumps (Le Veen, Denver) used in the surgical treatment of refractory ascites a simple and cheap operative method has to be found. In saphenoperitoneal shunts the one-way flow is maintained by biologically given double saphenous valves. Peritoneovenous shunt is not only improving the nutritional status of cirrhotic patients with refractory ascites but also improving their quality of life. Infections and obstructions decreased in the short term. However, long-term follow up is mandatory. The aim of this study is throwing light on the current situation of the controversial issue of surgical treatment of ascites. The points to be covered include indications, contraindications, preparation, technique, post operative care and results. Key words: ascites, cirrhosis and peritoneovenous shunt.