OBJECTIVE: To investigate a new procedure that can cure high hoof-shaped anal fistula while maximizing protection of the sphincter and anal skin. METHODS: Jumping relay incision with decellularized allograft dermal implantation was used to treat 106 cases of high horseshoe fistula, and a control study was performed with the traditional incision and hanging method. RESULTS: The jumping relay incision with decellularized allograft dermal implantation method was superior to the traditional method in terms of anal bowel control, healing, and healing time (P < 0.01 to 0.05). CONCLUSION: The jumping relay incision with decellularized dermal implantation method for the treatment of high-grade horseshoe fistula not only ensures the necessary intraoperative exposure and postoperative healing rate, but also avoids extensive incision of the fistula tract and maintains the function of the sphincter and anal shape.