The invention provides a kit suitable for performing a surgical procedure that involves a percutaneous incision and placement of a tube within the incision connecting the inside of the body with the outside. Examples of such procedures include a percutaneous endoscopic gastrostomy, percutaneous endoscopic jejunonstomy and a sigmoid colostomy. The kit comprises a tube and a first magnet that in use couples with a second magnet across a gastrointestinal and abdominal wall, in which the first magnet is located inside the gastrointestinal tract and the second magnet is located externally of the abdomen. The first magnet includes a through-hole dimensioned for receipt of the tube, wherein the through-hole of the first magnet is capable of aligning with a through-hole of the second magnet upon coupling of the magnets to provide a guide path for passage of the tube.
