The circular arranged sphincteric musculature of bladder neck of female dogs and women were studied histomorphologically. 3D reconstructions of the anatomy of the bladder neck improve the understanding of construction principles of the musculature of the lower urinary tract and help to compare both species. Our own investigations based on 12 adult female canine and 15 female human autopsy preparations. The special feature of our study was the extensive en bloc preparation of all the organs of the lower urinary tract and surrounding organs. The organ blocks were reprocessed in complete serial sections from the bladder outlet down to the bulb of vestibuli. Despite different detailed construction, in both species the striated sphincter musculature of the urethra is an independent morphological unit. There is no continuation of pelvic floor muscles to the urethra. In humans, the urethral sphincter consists of a smooth muscular part (m. sphincter urethrae glaber) and a striated part (m. sphincter urethrae transversostriatus). In the female dog, striated muscle fibres encircle the urethra in the middle third exclusively. In the distal third of the urethra, it encircles the urethra and the vagina. In the female dog, the lamellae of detrusor continue directly to the urethra. Throughout the cranial and middle third of the urethra, smooth muscle cell bundles form a homogenous compact sphincteric muscle originating from the middle circular layer of detrusor. In that way, no true bladder neck sphincter according to the m. sphincter vesicae in women exists in dogs. According to the smooth muscular part of the m. sphincter urethrae in women, for this musculature the term m. sphincter urethrae glaber is suggested. Despite a superficial resemblance, this study revealed a considerable difference of circular sphincteric muscle components between female dog and woman suggesting that functional studies in respect to urinary continence obtained in dogs cannot be attributed without qualification to humans.