By means of histo-topographical sections 80 preparations of the distal end of the esophagus and the cardia of the stomach have been studied. The blocks have been cut in the frontal and horizontal planes. Certain variability in thickness of the circular layer of the EGP muscle membrane has been revealed. Presence of the EGP sphincter has been proved morphologically. The maximal thickness of the EGP sphincter is observed in stomachs of the greatest dimensions and vice versa, the minimal one--in stomachs of the least dimensions. The maximal manifestation of the sphincter has been described in the preparations of the stomachs which have the form of a stocking, and the minimal--the form of a horn. The maximal manifestation of the EGP sphincter is demonstrated at 26 up to 60 years of age. The most often occurring places of the EGP sphincter localization have been determined: they are in the region of the esophageal foramen of the diaphragm and the abdominal part of the esophagus.