The SIEA (Superficial Inferior Epigastric Artery) flap is very similar to the DIEP flap procedure. The main difference is the artery used to supply blood flow to the new breast. The SIEA blood vessels are found in the fatty tissue just below skin whereas the DIEP blood vessels run below and within the abdominal muscle (making the surgery more technically challenging). While the surgical preparation is slightly different, both procedures spare the abdominal muscle and only use the patient’s skin and fat to reconstruct the breast. SIEA is used less frequently than DIEP since the arteries required are generally too small to sustain the flap in most patients. Less than 20% of patients have the anatomy required to allow this procedure. As with the DIEP procedure, patients receive an abdominoplasty (tummy tuck) at the same time as an added benefit to SIEA flap breast reconstruction.