The deep layer (fascia of Scarpa) is a layer of the anterior abdominal wall. [ http://en.wikipedia.org/wiki/Fascia_of_Scarpa ]
Synonyms: stratum membranosum telae subcutaneae abdominis deep layer of superficial fascia of abdomen membranous layer of superficial fascia of abdomen Colles' fascia membranous layer of subcutaneous tissue of abdomen Scarpa's fascia