Anorectal abscesses and fistulas represent different stages of the same disease. An abscess is the acute inflammatory event while a fistula is the chronic process. Diagnosis and treatment requires understanding of anorectal anatomy and spaces. Anorectal abscesses are usually cryptoglandular in origin and are classified by location. Treatment involves incision and drainage with or without seton placement or fistulotomy. Fistulas are classified using the Parks system. Evaluation involves physical exam, MRI, or endoanal ultrasound. Treatment goals are to eliminate the fistula while preserving sphincter function. Options include fistulotomy, seton placement, advancement flaps, fibrin glue, fistula plugs, or the LI