Its existence is contentious, and many sources describe it as the continuation of nearby muscles.

It connects the orbicularis oculi muscle, the frontosphenoidal process of the zygomatic bone, and the tarsi of the eyelids.

Here, it divides into two slips, which are attached to the margins of the respective tarsi of the eyelids.

[2] If it is not present, it is replaced with muscular fibres of orbicularis oculi muscle.

[2][5] This article incorporates text in the public domain from page 381 of the 20th edition of Gray's Anatomy (1918)