Laterally the anterior abdominal wall consists of 3 separate sheet-like layers of muscles
1. External oblique muscle (outer layer)
2. Internal oblique muscle (intermediate layer)
3. Transversalis abdominis muscle (inner layer).
They become aponeurotic anteriorly, fuse and form the sheath around the rectus abdominis muscles.
Above the umbilicus, the anterior rectus sheath is formed by external oblique aponeurosis and internal oblique aponeurosis. Posterior rectus sheath is formed by aponeuroses of transversus abdominis and internal oblique muscles.
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