Introduction: The development of refractory ascites in liver cirrhosis significantly complicates its treatment. The evolution of cirrhotic ascites is strongly related to severe disturbances of lymph circulation and blockage of peritoneal absorption. Objective: The aim of this study was to determine the most effective methods of surgical correction of refractory ascites in patients with decompensated liver cirrhosis through decompression of the cervical thoracic lymphatic duct and simultaneous laparoscopic sanitation with post-surgery fractional rinsing of the abdominal cavity. Materials and Methods: From 2014 to 2020, 118 patients (65 men (55.1%) and 53 women (44.9%),) aged 28 to 73 underwent surgery for cirrhosis with massive refractory ascites Child C (9–10), without obvious signs of hepatic encephalopathy. The most significant etiological factors were, as follows: viral hepatitis C (51 patients (43.2%)), B (34 pts (28.8%)), B ? D (23 pts (19.5%)), toxicity (10 patients (8.5%)). To prevent possible bleeding at the first stage, endoscopic filling of esophageal varices with fibrin glue was performed in 103 patients (87.3%). After testing the efficacy of varices filling, decompression surgery of the thoracic lymphatic duct was performed, in the following 5–7 days, under local anesthesia to improve lymphatic drainage from liver and abdominal organs. Simultaneously, laparoscopic sanitation of abdominal cavity was performed, with complete evacuation of the ascites fluid, rinsing and drainage. Fractional post-surgery rinsing was repeated daily for 3–5 days in order to remove peritoneum edema and restore its absorptive capacity. Evaluation of results was performed 3, 6 and 12 months after surgery, based on criteria of liver reserves and ascites volume. Results: Immediate post-surgery mortality from liver failure was 5.1% (6 pts), with 7 other patients (5.9%) dying of the same cause in the following 3–6 months. The annual survival rate rose to 93.2%. Complete ascites regression over the course of 3–12 months postsurgery was registered in 58 patients (49.2%), and significant regression and stabilization was recorded in 35 cases (29.7%), while moderate regression with need for periodic decompressive laparocentesis was observed in 12 patients (10,2%). Both functional liver reserves and overall quality of life significantly improved in all patients. Conclusion: Decompression of the thoracic lymphatic duct, combined with simultaneous laparoscopic sanitation of ascites and postsurgery fractional rinsing of the abdominal cavity, for refractory ascites correction in patients with liver cirrhosis has proved its efficacy and deserves becoming an establishment clinical practice.