Accessory medial muscular bellies of the levator palpebrae superioris muscle and broad lateral insertion of its aponeurosis into tissue near the lacrimal gland have been reported as rare variations in adults. The anatomy of this muscle was studied in orbits of ten human fetuses between the 5th and 10th months of gestation. In each of the dissected orbits, the levator palpebrae superioris muscle had a broad lateral insertion into the capsule of the lacrimal gland or the periorbita, in this period of development. In addition, medial accessory muscles of the levator or singular muscle fibers within fibrous bands that inserted near the trochlear region and the medial portion of the upper eyelid were present in 70% of the fetuses, either unilaterally or bilaterally. These findings demonstrate new unreported aspects of levator palpebrae superioris development and morphology. Our findings suggest that an initial broad anterior primary anlage of the muscle is followed by secondary atrophy of lesser used marginal portions of this muscle, which are replaced by delicate connective tissue. These findings might force new considerations about diagnostic and therapeutic approaches to congenital mobility disorders of the levator palpebrae superioris muscle, such as blepharoptosis or eyelid retraction. The clinical relevance of our results are discussed along with a review of the embryogenesis of extraocular muscles and soft tissue of the orbit.