The lower urinary system represents a complex network of anatomical structures and neural pathways that coordinate urinary storage and voiding functions. This chapter provides a comprehensive examination of the anatomical organization, neural control mechanisms, and muscular support systems that maintain urinary function. The urinary bladder demonstrates distinct structural variations between males and females, particularly in the bladder neck region, where males possess a complete ring of smooth muscle that is absent in females. The trilaminar wall structure of the bladder, comprising serosa, muscularis, and mucosa, works in concert with neural controls to facilitate proper filling and emptying cycles. The neural regulation of the lower urinary tract involves an intricate interplay between the autonomic and somatic nervous systems. The parasympathetic system, originating from S2 to S4 segments, initiates bladder contractions necessary for micturition, while sympathetic innervation from T10 to L3 segments maintains continence during storage phases. The pudendal nerve provides crucial somatic control to the external urethral sphincter. This neural organization enables precise coordination between bladder detrusor contraction and sphincter relaxation during micturition. The chapter also explores the role of intra-abdominal pressure-raising muscles, including the rectus abdominis, external and internal obliques, transversus abdominis, and cremaster. These muscles contribute significantly to urinary function through their ability to modulate intra-abdominal pressure. The anatomical configuration of these muscles and their functional integration with the urinary system demonstrates the complex relationship between abdominal wall musculature and micturition control. Understanding these anatomical and functional relationships is crucial for physicians involved in caring for spinal cord injuries and healthcare professionals working with urological conditions. The detailed knowledge of structural organization, neural pathways, and muscular support systems provides the foundation for comprehending various urological disorders and their management strategies. This comprehensive approach to lower urinary system anatomy emphasizes the intricate balance between structural elements and functional requirements necessary for maintaining normal urinary function.