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Lateral to the linea alba, identify the sites where anterior cutaneous nerves pierce the deep investing fascia. The anterior cutaneous arteries are branches of the superior and inferior epigastric arteries which will be identified later. The lateral cutaneous branches of thoracoabdominal nerves and vessels pierce the external abdominal oblique muscle and overlying deep investing fascia along the midaxillary line and pass anteriorly in the plane of the superficial fascia. The arteries are branches of the lower five posterior intercostal and subcostal arteries. The veins are tributaries of the posterior intercostal and subcostal veins.
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