Urinary continence theories based on morphology and dealing with the urethral sphincter have been under discussion since the last century. A large number of the anatomic examiners interpret the external striated urethral muscle (Musculus sphincter urethrae) as part of the muscular pelvic diaphragm, formed partially or completely from the Musculus transversus perinei profundus (Diaphragma urogenitale). Even modern continence theories are based on these or similar fundamental concepts. Own examinations carried out on 30 000 serial sections of the bladder neck taken from 50 male and 15 female patients of all age groups, prove that the so-called external striated urethral sphincter represents an independent striated muscle unit. It is separated, along the whole area, from the muscular pelvic diaphragm by a segment of connective tissue. Furthermore, with the help of transversal, frontal and sagittal serial sections taken from newborn males, it was possible to show that the Musculus transversus perinei profundus cannot be found in the direct vicinity of the bladder neck, and is therefore insignificant as far as urinary continence function is concerned.