The external urethral sphincter is a muscle located around the urethra, which is the tube that carries urine from the bladder to the outside of the body. This sphincter plays a crucial role in controlling the flow of urine, allowing a person to hold urine until they are ready to urinate. It is under voluntary control, meaning individuals can consciously tighten or relax this muscle. This muscle is part of the pelvic floor and works in conjunction with the internal urethral sphincter, which is involuntary. Proper functioning of the external urethral sphincter is essential for urinary continence, and issues with this muscle can lead to conditions such as urinary incontinence.