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Anatomy. The rectus abdominis muscle (RAM) is located beneath the superficial fascia of the abdomen. Laterally, the aponeurosis of the EOM, IOM, and TAM splits to form the anterior and posterior rectus sheath, which then rejoin in the midline at the linea alba. The terminal branches of the 9th, 10th, and 11th intercostal nerves run between the IOM and TAM to penetrate the posterior wall of the RAM and end in an anterior cutaneous branch supplying the skin of the umbilical area.