Muscles of the perineal region were dissected in 20 cats. Levator ani muscle was composed of two parts: iliocaudalis and puboischiocaudalis; both parts inserted entirely on caudal vertebrae, as did the coccygeus muscle. A well developed band of smooth muscle, the pars analis of retractor penis (clitoridis), inserted on the anal canal to retract the anus. The external anal sphincter had pars caudalis and pars cranialis divisions, the latter covered paired anal sacs. In addition, a distinct sphincter encircled each anal sac duct. In the male, levator scroti muscle originated from external anal sphincter. There was no continuity between external anal sphincter and bulbospongiosus muscles. Cremaster muscles were absent in the cat. In the female, pars cranialis of external anal sphincter gave origin to the constrictor vestibuli muscle, and pars caudalis to constrictor vulvae muscle. Bulboglandularis muscles were present in both sexes. Urethralis, ischiourethralis, and ischiocavernosus muscles in the cat were similar to other quadripeds.