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Purpose - to study the features of the sphincter activity as a necessary mechanism for thenormal functioning and regulation of the basic systems of the body, in particular, anatomyand physiology data about gastrointestinal tract sphincters (GIS). Determine the cleardifference between the concepts of "sphincter", "valve" and "constrictor muscle" as wellas topographic features of the GIT sphincters and their preconditions. To pay attention tothe multifunctionality of the presented anatomical structures and their role.Conclusions. The sphincter apparatus (SA) is a unique structure not only in thegastrointestinal system, but also in the cardiovascular and excretory systems.It plays the role of a locking mechanism that prevents reflux.It ensures the perfection of the entire digestive system and proper digestion.It determines the gradual passage of nutritious lump on the organs of the gastrointestinaltract, and also regulates the outflow of bile from the liver ducts, gallbladder, the commonbile duct into the duodenum.The sphincter areas have a number of features in the morphofunctional organization ofthe intramural nerve plexus, which determine the specificity of their response to effectorimpulses that come through sympathetic and parasympathetic fibers.