Sphincter of Lutkans seen in
Cystic duct
Common bile duct
Pancreatic duct
Ampulla of vater
The mucosa of the cystic duct is arranged in spiral folds known as the valves of Heister and the wall is surrounded by a sphincteric structure called the sphincter of Lutkens.The mucous membrane contains indentations of the mucosa that sink into the muscle coat; these are the crypts of Luschka.Ref: Bailey and Love 27th edition Pg: 1188
G.I.T