Acute mesenteric ischemia has a high mortality rate ranging from 40-100% and the mean overall mortality is 74%. Second-look laparotomy was traditionally used to assess intestinal viability after surgery for acute mesenteric ischemia but has disadvantages like duplicating risks of complications and increasing hospital stay. Laparoscopic second-look procedures can minimize these risks with benefits like examining the anastomosis, assessing intestinal viability and motility, and being performed minimally invasively with fewer trocars. The timing of second-look procedures is unclear but they may be done 24-48-72 hours after the initial surgery or thrombolytic treatment.