Also called fatty layer of superficial fascia it is the superficial fascia of the anterior abdominal wall which is fat laden and placed superficial to the membranous superficial fascia called Scarpas' fascia (called also membranous layer of superficial fascia). It is very evident below the umbilicus and merges with deep fascia of thigh, fascia lata, at the line of the fold of the groin together with Scarpas' fascia.

 

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