The male pelvic floor and urogenital diaphragm consist of layers of muscles and fascia that serve several important functions. The pelvic floor supports pelvic organs and regulates continence by opening and closing the urethra and anus. It plays a role in sexual function and breathing by working reciprocally with the respiratory diaphragm. The muscles of the pelvic floor include the levator ani, which has pubococcygeus, iliococcygeus and puborectalis portions, as well as the external anal sphincter. Overlapping fascial layers surround these muscles and divide the pelvic floor into deep and superficial perineal spaces.