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The subcostal muscle has variable anatomy and forms part of the intercostal muscle group. It lies on the deep surface of the innermost intercostal muscle in the posterior chest, near the angles of the ribs, usually running over 2-3 intercostal spaces. It is most common in the upper (1-4) and lower (9-11) intercostal spaces. Studies have shown a mean of 5 subcostal muscles per person, and they have either a band-like or fan-like shape.
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