In this layer, the tendon of the flexor digitorum longus may be seen crossing the sole of the foot. It crosses obliquely from medial to lateral, splitting into four individual tendons which attach to digits 2-5. The quadratus plantae can also be seen in this layer of the foot as it arises from the calcaneus, and inserts on the tendon of the flexor digitorum longus.

You can also find the tendon of the flexor hallucis longus as it courses towards the distal phalanx of the great toe.

The last muscles identifiable in the 2nd layer are the lumbricals. These muscles arise from the medial sides of the four tendons of the flexor digitorum longus.

At this level of dissection, more of the lateral and medial plantar nerves can now be identified. In addition, you should see portions of the medial and lateral plantar arteries which follow the medial and lateral plantar nerves. If the dissection was thorough, look near the medial and posterior aspect of the sole of the foot and you may be able to see the posterior tibial artery divide into the lateral and medial plantar arteries, as well as the tibial nerve splitting into the medial and lateral plantar nerves.