Three muscles and several structures -- the rear portion of the thyroid and the hyoid, a horseshoe-shaped bone in the neck -- form the upper esophageal sphincter. The three muscles are the cricopharyngeus, thyropharyngeus, and cranial cervical esophagus. These three muscles each have different responsibilities that allow the upper esophageal sphincter to operate. They receive input signals as part of the swallowing reflex that allows the sphincter to open when needed.

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