An incontinence treatment device includes a section of synthetic urethra (22) and a closure device (24) attached to the section of synthetic urethra. The section of synthetic urethra provides a flow diameter (26) and is configured to be spliced into a natural urethra such that the flow diameter is aligned with a lumen of the natural urethra for passage of urine. The closure device is attached to the section of synthetic urethra and operable to coapt the flow diameter to allow a user to impede the passage of urine and be continent.