In developing countries difficulty in resources play a role in wide spread of anatomical correction of simple transposition, as neonates with low birth wight had difficulties in postoperative managements, neonatal sepsis and associated other system anomaliesm. Nowadays the number of arterial switch procedure had exceeded the number of atrial switches in our country, by times the atrial switch may not be approached by the new generations in spite of its main role in the anatomical correction of congenitally corrected transposition. It is well known that the right ventricle morphology has difficulty in supporting the systemic circulation, the same applied to the tricuspid valve when it is the systemic AV valve. The incisions and multiple suturing on both atria attribute to the occurrence of early and late postoperative arrhythmias in addition to new onset RV dysfunction. Both the Senning and the Mustard procedures has their drawbacks in long term regarding the baffle leaks.