The second covering is formed by the musculature of the internal oblique (a covering from the transversus abdominis muscle is not acquired because the processus vaginalis passes under the arching fibers of this abdominal wall muscle).
Its most superficial covering is the aponeurosis of the external oblique.
As a result the processus vaginalis is transformed into a tubular structure with multiple coverings from the layers of the anterior abdominal wall. This forms the basic structure of the inguinal canal.