Sphincter of Lutkans seen in: (A) Cystic duct, (B) Common bile duct, (C) Pancreatic duct, (D) Ampulla of vater
Answer is A. The mucosa of the cystic duct is arranged in spiral folds known as the valves of Heister and the wall is surrounded by a sphincteric structure called the sphincter of Lutkens.The mucous membrane contains indentations of the mucosa that sink into the muscle coat; these are the crypts of Luschka.Ref: Bailey and Love 27th edition Pg: 1188