Surgery for tethered spinal cord caused by thickened filum terminale (FT) is frequently performed through S1 laminectomy based on the assumption that the internal FT (FTi) fuses with dura mater at S2 vertebral level. Literature on specific study for the site of its fusion and dural sac (DS) termination was rather limited. Moreover, there is no large anatomical study in Asian population. To determine the anatomy, examination of the FTi fusion site, as well as the region at which DS ended, was undertaken. From 80 embalmed cadavers, the majority of FTi fusion occurred at, or below, S1/S2 disk space (62.5%) which was less frequent than previous reports (70%-90%). In addition, there was 11.3% of the fila that fused above S1. Regarding the DS termination, it was found at, or below, S1/S2 disk space in 76.3% with one subject (1.3%) at L5/S1 disk space. With modest differences compared with non-Asian cadaveric data, our results offer pertinent information to surgeons performing tethered cord release. One ought to keep in mind that small, but not negligible, percentage of FTi can fuse with dura mater above S1 level; hence, more rostral laminectomy at L5 may be required. Clin. Anat. 33:558-561, 2020.