Innervation of external urethral sphincter muscle was examined in 100 human fetuses and 10 adults of both sexes. Examined nerves take place from deep perineal nerve (branch of pudendal nerve) and, probably, from pelvic splanchnic nerves (via inferior hypogastric plexus). However, this supposition needs further microscopic research. It is also concluded that pelvic splanchnic nerves and pudendal nerve arise from the same ventral branches of spinal nerves (S2-S4).