The first step in the closure is to provide adequate retraction of the cord as well as the internal oblique muscle, so that the deep-lying aponeurosis of the transversus abdominis and the transversalis fascia can be identified (Figure 26). It is important to reinforce the weakened area over the ligated hernia sac by approximating the thickened fascia just below the free edge of Poupart's ligament, the so-called iliopubic tract, and the edge of the aponeurosis of the transverse abdominal muscle (Figure 26, suture X). The remaining opening in the cremaster muscle is closed with interrupted sutures unless it has been completely divided adjacent to the internal oblique muscle. The transversalis fascia may appear to be very thinned out adjacent to Poupart's ligament, but an aponeurosis, the strong white membrane forming the inferior margin of the transversus abdominis, is exposed (Figure 26) by retracting the internal oblique sharply upward. The hernial repair is strengthened if an effort is made to approximate the latter structure to the iliopubic tract beyond the margins of Poupart's ligament. The conjoined tendon is retracted upward so that each bite of the needle includes a good portion of the aponeurosis of the transversus muscle (Figure 27) and the thickened fascia adjacent to the margin of Poupart's ligament. Several sutures between the iliopubic tract and the aponeurosis of the transversus muscle are taken lateral to the cord to close the redundancy of the internal ring (Figure 28).