Tunica flava abdominis

The tunica flava abdominis is a pale yellow, elastic sheet of deep fascia located on top of the ventral abdominal muscles (notably the external abdominal oblique muscle) of certain large animals (e.g., ungulates). It is well developed in plant-eating mammals, and serves to support the weight of the abdominal viscera and assist the abdominal wall in its structural and dynamic functions.