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The Transverse Abdominal Muscle is a significant layer of smooth muscle fibers located in the inner layer of the anterior and lateral abdominal wall, just deep to the internal oblique muscle. Its functions include compressing and retaining abdominal contents and assisting with exhalation. Its anatomical location and function play a critical role in abdominal stability. Anatomy Morphology and Connection Points The Transverse Abdominal Muscle is the innermost of the abdominal wall muscles. It is c