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External layer of the abdominal ...
The external layer in the abdominal wall, the external oblique muscle, is actually a two-parted muscle that consists of the outermost layer and the external layer combined. With careful dissection the two parts can be separated and are especially obvious in the superior aspect of the muscle. The more superficial part is the counterpart of the serratus anterior and interdigitates with this muscle. The deeper part is homologous with the external intercostal muscles in the thorax and forms a much thinner lamina beneath the thick superficial lamina.