[Abstract] Objective:To explore analysis of clinical efficacy of spinal surgery combined with posterior tibialis muscle transfer in treatment lumbar retrogression accompany foot drop.Methods:From January 2008 to February 2018, 76 patients with lumbar retrogression accompany foot drop were treated with spinal surgery(posterior lumbar interbody fusion,Fenestration discectomy,Percutaneous Endoscopic Lumbar Discectomy) combined with posterior tibialis muscle transfer.68 patients completed follow-up and included in the study,the datas were retrospectively analyzed.The postoperative follow-up period was 8～21 months,average follow-up was 14.0±4.0 months. The cure standard was that,the strength of the ankle extensor wre restored to 4-5 level，and patients had basically normal gait.Simultaneously,The therapeutic effects were evaluated by Ninkovic M yardstick and Hall Ggait Gait improvement.Results:56 patients in the 68 patients were cured ,the cure rate was 82.35%.Acodding to Ninkovic M yardstick,50 patients were excellent,13 patients were good and 6 patients was fair,excellent and good rate was 92.6%.Acodding to Hall Ggait Gait improvement yardstick,46 patients were excellent,16 patients were good,6 patients was fair,and 0 were poor,excellent and good rate was 91.1%.Clinical drug resistance showed that,age，type of degeneration,duration of palsy,number of nerve roots involved,was significantly related with the prognosis.Conclusion:Suitable spinal surgery combined with posterior tibialis muscle transfer have satisfactory effect,and is an effective way in treatment lumbar retrogression accompany foot drop.Meanwhile its clinical effect is affected by age，type of degeneration,duration of palsy,number of nerve roots involved.So correct evaluation of influencing factors has positive clinical significance for shortening the course of treatment and improving clinical efficacy.