In early embryonic life, the peritoneum has a pouch-shaped protrusion outward at the internal inguinal ring called the peritoneal sphincter, which descends along the testicular lead. The testicular lead is the cord that connects the testis located in the posterior peritoneum to the base of the scrotum. The sphincter descends posteriorly with the testis and enters the scrotum. Once the testis reaches the scrotum in the eighth month of fetal life, the blind sphincter pouch envelops most of the testis. At this time, the sphincter cavity remains connected to the abdominal cavity. Before birth, the sphincter first closes from the inner ring, then by the sphincter in the upper part of the testis, and finally the entire spermatic cord is occluded by the sphincter and atrophied into a fibrous cord. The sphincter of the remaining testicular portion forms the intrinsic testicular sphincter cavity, which no longer communicates with the peritoneal cavity. Occlusion of the peritoneal sphincter sometimes occurs haltingly, delayed, or incompletely, allowing the sphincter to remain open or partially open, creating the possibility of herniation and effusion, which becomes the pathologic basis for pediatric inguinal hernia and sphincter effusion.