Subcostal nerves

The subcostal nerve can also be considered as the twelfth intercostal nerve. Some authors describe it as the first branch of the lumbar plexus.

Gross anatomy

The anterior division of the twelfth thoracic nerve, called the subcostal nerve, is larger than the other intercostal nerves. It runs along the lower border of the twelfth rib.

It may give off a communicating branch to the first lumbar nerve and the iliohypogastric nerve.