Objective To investigate the effect of low small incision resection in the treatment of thyroid tumor.Methods A total of 120 patients with thyroid tumor admitted to Panjin Central Hospital from January 2018 to June 2019 were selected as the research objects, and they were divided into two groups according to the random number table method, with 60 cases in each group.The patients in the control group were treated with conventional surgery, while those in the study group were treated with low small incision resection.The operation, pain, cosmetic incision and incidence of complications between the two groups were compared.Results The operation time, surgical incision and hospitalization time of patients in the study group were shorter than those in the control group, and the differences were statistically significant (P＜0.05).The intraoperative blood loss in the study group was less than that in the control group,and the difference was statistically significant (P＜0.05).The pain visual analogue scale (VAS) scores of the study group at 6 and 24 h after surgery were lower than those of the control group, and the differences were statistically significant(P＜0.05).The incision cosmetic score in the study group was higher than that in the control group, and the difference was statistically significant (P＜0.05).The total incidence of complications in the study group was lower than that in the control group, and the difference was statistically significant (P＜0.05).Conclusion Low small incision resection has a significant effect in the treatment of thyroid tumor.It does not affect the postoperative cosmetic effect, reduces the incidence of complications, shortens the postoperative recovery time, and is safer.It should be widely used in clinical practice.