The authors present the treatment for gynecomastia that com-bines the use of ultra sound assisted liposuction with or without power assisted liposuction and periareolar partial excision. This method effectively removes the fibrous tissue and fat tissue of the male breast. From july of 2000 to october of 2004, total 17patients were treated in this fashion. Pressure vest was applied immediately after operation. It was performed as out patient desk based operation. The results from the operation demonstrated a smooth musculine chest contour with well concealed scar. The procedure is techni-cally straightfoward and provide consistent results. It can be offered as an effective option for the treatment of gynecomastia.