In human anatomy, the superior epigastric veins are two or more[1] venae comitantes which accompany either superior epigastric artery before emptying into the internal thoracic vein.

They participate in the drainage of the superior surface of the diaphragm.

[2]: 193  The superior epigastric veins first run between the sternal margin and the costal margin of the diaphragm, then enter the rectus sheath.

[3] They run inferiorly, coursing superficially to the fibrous layer forming the posterior leaflet of the rectus sheath, and deep to the rectus abdominis muscle.

[4]: 211 The superior epigastric veins are venae comitantes of the superior epigastric artery,[5] and mirror its course.