The anatomy of the external anal sphincter was studied in 20 adult human cadavers of both sexes by dissection and histological examination. The external anal sphincter is not naturally divided into layers or laminae. The lowermost muscle bundles differ from the main part in being completely surrounded by thick fibrous tissue septa derived form the longitudinal anal coat. The perineal branch of S4 supplies the posterior third, the inferior haemorrhoidal nerves supply the anterior two thirds. All fibres of the sphincter retain their skeletal attachment to the anococcygeal ligament to the coccyx. Some fibres cross the median plane to be continuous with the transversus perinei of the opposite side. A cleft was displayed separating the lower border of the levator ani muscle from the upper border of the external anal sphincter. The muscle bundles of the sphincter are arranged circumferentially in one continuous circle and not in loops. Fibres from the anterior border of the levator ani muscle extend to cover and blend with the outer surface of the external sphincter in their way to the anococcygeal ligament.