Anal valves are small horizontal folds uniting the inferior ends of any two adjacent anal columns of the anal canal. Anal valves forms the inferior boundary of an anal sinus. The anal valves demarcate the level of the pectinate line.[1]

References

  1. ↑ Sinnatamby, Chummy S. (2011). Last's Anatomy (12th ed.). p. 315. ISBN 978-0-7295-3752-0.
source: https://en.wikipedia.org/wiki/Anal_valve