Objective To study the effect of different timing of surgery for thoracolumbar burst fracture complicated with incomplete spinal cord injury. Methods Retrospective analysis of surgical treatment of thoracolumbar burst fracture complicated with incomplete spinal cord injury from January 2010 to January 2015 was made. According to the surgery time interval after injury, 79 cases were divided into group A (within 72 hours after injury) and group B (over 72 hours after injury). There were 40 subjects aged from 21 to 62 years old in group A, of whom 3 cases were T11, 10 cases were T12, 15 cases were L1 and 12 cases were L2. There were 39 subjects aged from 20 to 69 years old in B group, of whom 2 cases were T11, 9 cases were T12, 16 cases were L1 and 12 cases were L2. Postoperative orthopedic effect and recovery of spinal cord function were compared. Results The patients were followed up for 24 to 47 months, with an average of (31.3 ± 9.8) months. There were no postoperative infection, secondary spinal cord injury or occurrence of internal fixation loosening found in both groups. In group A, 15 patients underwent spinal canal decompression (37.5%); in group B, 33 cases underwent decompression (84.6%), the difference between the two groups was statistically significant (P < 0.05). The difference between the two groups in preoperative ASIA classification was not statistically significant (P > 0.05); while the difference in ASIA classification after surgery was statistically significant (P < 0.05). the sensory score and exercise score of group A were higher than those of group B (P < 0.05). There was no significant difference between the two groups before surgery in high compression ratio of the anterior margin of the injured vertebrae and the Cobb angle of the injured vertebrae (P > 0.05). However, there was significant difference after surgery (P < 0.05), the recovery of orthopedic height in group A was higher than that in group B. Conclusions For patients with thoracolumbar burst fracture and incomplete spinal cord injury, surgical treatment within 72 hours after injury can achieve better clinical efficacy and orthopedic effect. Surgery within 72 hours is conducive to reduction of fragments into the spinal canal, which can avoid decompression in some patients.