👉 In surgery, an incusectomy is a surgical procedure in which part of the stomach or small intestine is removed. The incus is the portion of the digestive tract that passes through the esophagus and collects food from the mouth into the stomach. In this case, the patient may need to have their stomach removed as a result of a medical condition, such as cancer or other gastrointestinal disorders. The incusectomy involves cutting off some part of the stomach, usually between the two halves, to