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Sigmoid colon is grossly overdistened with twisting of sigmoid colon causing resultant closed loop obstruction. The ascending and descending loops of the dilated sigmoid colon are conversing on the left side of the pelvis with narrowing of the bowel loops, suggestive of volvulus. The dilated sigmoid is colon is reaching upto the left hemidiaphragm (upto the level of Th11 vertebra). The sigmoid colon diameter measures 11 cm. Whirl sign is noted, representing tension on the tightly twisted mesocolon by the afferent and efferent limbs of the dilated colon.