Ascending colon (Ac) with no fluid content and collapsed terminal ileum (Ti) indicate small bowel obstruction. Ascites (reference mark of Fig.1 and Fig.2) , gasless distended small bowel and obvious mesenteric stranding (black arrowhead) in Fig.12 and Fig.13 suggest high possibility of strangulated obstruction. A and 1 of Fig.16 occlude at H of Fig.9 and 45 of Fig.8 respectively indicating formation of closed loop. There are collapsed small bowel (SB) in Fig.8 and Fig.9, and black arrow of Fig.9 is suggestive of intestinal "whirl sign". Satisfactory enhancement of wall represents still viable closed loop. Du: duodenum. Four days later, signs of peritonitis developed and surgery was undertaken. At 50cm from cecum, ileum of 90cm length get stuck in between adhered small bowels and additional torsion of 270 degrees caused closed loop formation with necrosis. Accurate diagnosis based on CT findings followed by swift surgery would have avoided unnecessary excision of the bowel.