Lancashire struck twice before lunch on day one of their Specsavers County Championship clash – a game where the winners will finish second in division one.
The hosts won the delayed toss and chose to bowl after Surrey elected not to do the same under cloudy skies at Old Trafford.
Tom Bailey drew a couple of early chances from Rory Burns, both drives which offered tough chances above the heads of Dane Vilas and Rob Jones.
But Burns battled on to put on 47 for the opening stand with Mark Stoneman before departing for 18 as he chipped Saqib Mahmood to Shivnarine Chanderpaul at mid-on.
Stoneman then misread one from leg-spinner Matt Parkinson and left alone a ball that re-arranged his stumps, bringing Kumar Sangakkara to the crease for his final first-class match and he was given a guard of honour by the Lancashire players.
The Sri Lankan guided Surrey to lunch at 72-2 alongside Scott Borthwick.