The endosonographic anatomy of the anal sphincters was studied by in v
ivo and in vitro correlation with anatomical dissection. Fourteen fres
h anorectal specimens (eight abdominoperineal resection, six post mort
em) were scanned in a water-bath with sequential dissection and correl
ation with the ultrasonographic images. Accurate anatomical identifica
tion of the layers during dissection was confirmed histologically. Ana
l endosonography was performed during operation in 12 patients to vali
date the in vitro findings. The in vivo study confirmed the in vitro r
esults. Basic endosonographic anatomy has been clarified and inaccurac
ies in the previous description of the longitudinal muscle and externa
l anal sphincter corrected.