👉 Subsulci are small, dense structures that occur in the lower layers of the human digestive tract. They consist of a thin layer of fat and a few small cells that together form the lining of the stomach. Subsulci can be found at various points along the digestive tract, but they are most commonly found in the pyloric sphincter (the opening to the esophagus) or the lower part of the stomach. Subsulci play an important role in regulating digestion