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In our retrospective study, data from 24 patients diagnosed with conservative therapy resistant urinary incontinence (Urethral Sphincter Mechanism Incompetence - USMI) and treated with sling urethroplasty were analysed. The study is conducted by an analysis of clinical data from patients operated at the Surgery and Ophthalmology Clinic of the University of Veterinary Medicine Budapest, and a predefined investigation questionnaire. After collecting data documented in the records of cases meeting the patient selection and exclusion criteria, for patients with at least 6 months of follow-up periods, the owners were interviewed by telephone consultations to assess the perioperative health status and to identify any possible complications. We have measured the owner’s satisfaction along with the recurrence ratio. Our hypothesis was that sling urethroplasty, as a final therapeutic option for urinary incontinence, would result in significant reduction or complete resolution of clinical symptoms. According to our results, the 28 sling urethroplasty operations conducted on 24 patients resulted in symptom-free periods in 78.57% of the cases. The recurrence ratio obtained during the telephone consultation period (mean follow-up period 41.5 months) was similar to the literature data. Based on our criteria, the patients were divided into three groups; the continent group contained 10 patients (41.67%; 8 females, 2 males), the partially incontinent group contained 6 patients (25.00%; 5 females, 1 male), and 8 patients (33.33%; 5 females, 3 males) were in the incontinent patient group. Overall, 2/3 of the patients (66.67%) managed to achieve partial or complete voluntary control of urination. Our conclusion from this study is that due to the beneficent complication profile and the high owner satisfaction level, this surgical procedure can be successfully applied as the last step therapeutic option for conservative therapy resistant urinary incontinence.