[1] It is an anatomical area located at the base of the right atrium, and its boundaries are the coronary sinus orifice, tendon of Todaro, and the septal leaflet of the right atrioventricular valve (also known as the tricuspid valve).
[2] It is anatomically significant because the atrioventricular node is located at the apex of the triangle.
The base is formed by the coronary sinus orifice and the vestibule of the right atrium, and the hypotenuse is formed by the tendon of Todaro, which is often a continuation off the Eustachian valve.
Other structures near to it are the membranous septum and the Eustachian ridge.
Variations in the size of Koch's triangle are common.