Appropriate surgical treatment of inguinal hernia in children requires an extensive review of the embryological developmental and anatomical aspects of the inguinal canal and hernial sac. The given paper represents a broad survey of data from the literature, predominantly from recent years, and incorporates information on the knowledge of anatomy, embryology and classification of inguinal hernias, which have direct clinical implication in surgery for hernia, hydrocele and undescended testis in children.