The deep (internal) inguinal ring is the beginning of the inguinal canal and is at a point midway between the anterior superior iliac spine and the pubic symphysis (Fig. 4.43). It is just above the inguinal ligament and immediately lateral to the inferior epigastric vessels. Although sometimes referred to as a defect or opening in the transversalis fascia, it is actually the beginning of the tubular evagination of transversalis fascia that forms one of the coverings (the internal spermatic fascia) of the spermatic cord in men or the round ligament of the uterus in women.