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or male external sphincter muscle of urethra (sphincter urethrae, aka EUS): located in the deep perineal pouch, at the bladder's distal inferior end in females, and inferior to the prostate (at the level of the membranous urethra) in males. It is a secondary sphincter to control the flow of urine through the urethra. Unlike the internal sphincter muscle, the external sphincter is made of skeletal muscle,

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