Before descent, a cord of tissue (the gubernaculum) passes through the anterior abdominal wall and connects the inferior pole of each gonad with primordia of the scrotum in men and the labia majora in women (labioscrotal swellings).
A tubular extension (the processus vaginalis) of the peritoneal cavity and the accompanying muscular layers of the anterior abdominal wall project along the gubernaculum on each side into the labioscrotal swellings.