The rectus sheath, also called the rectus fascia, is formed by the aponeuroses of the transverse abdominal and the external and internal oblique muscles. It contains the rectus abdominis and pyramidalis muscles.The CremasterThe interfoveolar ligament, seen from in front. The rectus sheath, also called the rectus fascia, is formed by the aponeuroses of the transverse abdominal and the external and internal oblique muscles. It contains the rectus abdominis and pyramidalis muscles.