Attached gingiva is a crucial aspect of healthy peri-implant tissue. Severely atrophied jaws have minimal quantities of attached gingiva. Any surgical procedure bears the potential risk of further loss of attached gingiva. The split-thickness flap described here provides excellent access. Using a biopsy punch, the periosteum is easily cut in semicircular fashion on the labial surface of the bone so that it remains pedicled on the lingual or palatal ridge. The split-thickness flap permits fixation of the gingival flap to the periosteum. The periosteal flap is closed with sutures to achieve soft tissue closure over the implants even in case of simultaneous vestibuloplasty. Palabras clave: split thickness flap, periosteal flap