A full-thickness fistula of the hard palate can be closed by various methods. Recurrences are seen many times and more stable methods of closure have been researched. The authors attempted to close a palatal fistula by adhering to the main rule of reconstruction as stated by Gillies, "replace the lost tissues in kind." They used a buccinator musculomucosal transposition flap for the nasal lining, a cranial bone graft for the palatal bone, and a local mucoperiosteal transposition flap for the oral closure. The flaps and bone adapted well to the fistula. There were no recurrences during 12 months of follow-up. This "sandwich flap"--a three-layer closure--is a reliable technique for the repair of a full-thickness palatal fistula.