The rectus sheath is formed by the aponeuroses of the transversus abdominis and the external and internal oblique muscles. It contains the rectus abdominis mm.
Above the arcuate line, at the lateral margin of the rectus, the aponeurosis of the internal oblique divides into two lamellae: one of which passes in front of the rectus, blending with the aponeurosis of the external oblique; the other, behind it, blending with the aponeurosis of the transversus, and these, joining again at the medial border of the rectus, are inserted into the linea alba.
Below the arcuate line, the aponeuroses of all three muscles (including the transversus) pass in front of the rectus.