The studies described here are based on histological serial sections of the entire bladder neck region of 50 male and 15 female deceased of all age groups. For the first time, a musculus vesicoprostaticus et vesicovaginalis, a musculus dilator urethrae and a musculus ejaculatorius are defined. The bipartite musculus sphincter urethrae (glaber et transversostriatus) is the morphological basis for the maintenance of the rest and stress continence. New findings necessitate new interpretations of the basic functions of the lower urinary tract. The results presented here prove that the corresponding morphological substrate differs in many respects from descriptions in the literature.