Perirectal abscess was evaluated in 29 children, aged 1 month to 14 years, in a retrospective study from 1965 to 1973. Staphylococcus aureus, isolated in ten cases (35%), was the most common etiologic agent. Escherichia coli and other enteric organisms were also frequently isolated. Fistula in ano occurred less commonly than expected when compared to adults. Management consisted of prompt needle aspiration, Gram stain for presumptive bacteriologic diagnosis, and early surgical drainage. Antibiotics were used in 20 cases (69%) without apparent benefit or harm.