The investing layer completely surrounds the neck and encloses the trapezius and sternocleidomastoid muscles (Fig. 8.162).
Attaching posteriorly to the ligamentum nuchae and the spinous process of the CVII vertebra, this fascial layer splits as it passes forward to enclose the trapezius muscle, reunites into a single layer as it forms the roof of the posterior triangle, splits again to surround the sternocleidomastoid muscle, and reunites again to join its twin from the other side.