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Strip the mucosa from the perpendicular plate of the palatine bone . Locate the sphenopalatine foramen, which is located immediately posterior to the middle turbinate. This foramen is formed between the perpendicular plate of the palatine bone and the sphenoid bone. This is the principal foramen through which branches of the sphenopalatine artery and the maxillary nerve pass from the pterygopalatine fossa into the nasal cavity.

Links and References:
Grant's: 7.109
Netter: 32
Rohen/Yokochi: 141