The urethral sphincter is a circular muscle tissue that is distributed in the urethra, it controls the closing and opening of the urethra by contraction and diastole of the muscle, similar to a tap, where the switch controls the discharge and shutting off of water. The male urethral sphincter is distributed in the tip of the prostate and the neck of the bladder, the tip of the prostate sphincter is stronger, the urethra closes when the sphincter contracts, urine is stored in the bladder and incontinence does not occur. When urination occurs, the sphincter opens and you can urinate smoothly. When the sphincter is damaged, urinary incontinence occurs. In women, the urethral sphincter is distributed in the middle part of the urethra and is a simple urinary control mechanism, so women will have a relaxation of the strength of the urethral sphincter as the pelvic floor muscles relax. As they age, urinary incontinence can occur with coughing or abdominal exertion.