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The superior wall or the roof of the inguinal canal is formed by the inferior borders of two muscles, the internal abdominal oblique muscle and the transversus abdominis muscle. The posterior wall is formed by the transversalis fascia, and is reinforced medially by the falx inguinalis (Figure 36.1). The inguinal canal ends at the deep inguinal ring, which is an opening in the transversalis fascia and will be dissected later.

Links and References:
Grant's: 2.8, 2.10, 2.11, 2.12
Netter: 242, 243
Rohen/Yokochi: 206, 208