Abstract:[Objective] To compare the clinical efficacy of tarsal sinus approach (TSA) versus lateral L- shaped approach (LLA) for open reduction and internal fixation (ORIF) of Sanders Ⅱ and Ⅲ calcaneal fractures. [Methods] A retrospective study was done on 40 pa- tients (44 feet) who received ORIF for Sanders type Ⅱ and Ⅲ calcaneal fractures from July 2018 to August 2021. According to the results of preoperative doctor-patient communication, 21 feet received ORIF with headless screws and minimally invasive locking plate through the TSA, while the remaining 23 feet were treated with ORIF by anatomic locking plate through traditional LLA. The perioperative period, follow- up and imaging documents were compared between the two groups. [Results] The TSA group proved significantly superior to the LLA group in terms of operation time, incision length, intraoperative blood loss and hospital stay (P<0.05), regardless of the fact that there were no statistically significant differences in terms of intraoperative fluoroscopy times and postoperative walking time between the two groups (P>0.05). All 40 patients were followed up for more than 12 months without a significant difference in the time to resume fullweight-bearing activities between the two groups (P>0.05). The VAS scores decreased significantly (P<0.05), while the AOFAS ankle-hind- foot score and foot inversion-eversion range of motion (ROM) increased significantly in both groups over time postoperatively (P<0.05). The TSA group was significantly better than the LLA group in VAS scores 1 day after surgery (P<0.05), whereas which became not significant different between the two groups at 6 months and the latest follow-up (P>0.05). In addition, there were no significant differences in AOFAS ankle-hindfoot score and inversion- eversion ROM between the two groups at any corresponding time points (P>0.05). Regarding to imag- ing evaluation, the Gissane angle, Bohler angle, calcaneal length and width significantly improved in both groups immediately after surgery and at the latest follow-up compared with those preoperatively (P<0.05), whereas which proved not statistically significant between the two groups at any corresponding time points (P>0.05). [Conclusion] The ORIF with headless screw and minimally invasive locking plate through tarsal sinus approach has the advantages of shortening operation time, reducing intraoperative bleeding, incision length and compli- cations over the traditional counterpart with anatomic locking plate through the lateral L-shaped approach for treatment of Sanders type Ⅱ and Ⅲ calcaneal fractures