Intractable aspiration is a severe and often fatal complication in patient with impaired protective function of the larynx. When conservative measures fail to control the problem, some type of laryngeal closure procedure is often required. Of the laryngeal closure procedures, laryngeal diversion is the most effective procedure due to its technical ease, low morbidity and potential reversibility. Authors experienced laryngeal diversion procedure for the treatment of a case of intractable aspiration caused by chemical burn of upper digestive tract. The detailed surgical procedure and results will be discussed.