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Identify the internal abdominal oblique muscle, (Figure 35.7). Fibers of this muscle run at right angles to those of the external abdominal oblique muscle. Superior to the arcuate line, the aponeurosis of internal abdominal oblique muscle splits and contributes to both, the anterior and posterior layers of the rectus sheath (Figure 35.5A and Figure 35.5B). Inferior to the arcuate line, the entire aponeurosis of the internal abdominal oblique muscle passes anterior to the rectus abdominis muscle. With the external abdominal oblique muscle reflected, identify again the iliohypogastric nerve  and ilioinguinal nerve. These
nerves are now visible on the surface of the internal abdominal oblique muscle because they travel a portion of their course in the fascial plane between external abdominal oblique muscle and internal abdominal oblique muscle. Links and References:
Grant's: 2.6
Netter: 233
Rohen/Yokochi: 201, 302
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