Ascites is defined as an abnormal accumulation of intraperitoneal fluid in the peritoneal cavity, which consists of transudate (low protein count and low specific gravity) or exudate (high protein count and high specific gravity). The relatively rare condition of ascites in the newborn may occur due to a wide range of medical and surgical causes. The surgical conditions that most likely result in neonatal ascites are obstructive uropathy, chylous ascites, and spontaneous perforation of the extrahepatic biliary tree.