O: inguinal ligaments iliac crest, thoracolumbar fascia
I: last 3-4 costal cartilages, linea alba, pectineal line, broad aponeurosis
A: compresses abdominal contents, bilaterally flexes, unilaterally rotates and bends
N: intercostal (T7-T11), subcostal, iliohypogastric and ilioinguinal nerves