Formation of rectus sheath
From the costal margin to the level midway between the umbilicus and pubic symphysis: Anterior wall - formed by the fusion of aponeurosis of external oblique and anterior lamina of aponeurosis of internal oblique, Posterior wall - formed by the posterior laminal of internal oblique and transversus abdominis muscle
Below the level of arcuate line: Anterior wall - formed by the aponeurosis of all the three flat muscles of the anterior abdominal wall, Posterior wall - the aponeurosis of the three flat muscles is deficient, and is formed by the fascia transversalis