The cellular theory of heart muscle is supported by a detailed description of the intercalary discs. The discs are adjacent plasma membranes separated by an interspace while the sarcolemma appears as plasma membrane, interspace plus basement membrane of the interstitium. The nucleus of the cell is closely associated with the entire cell by way of the endoplasmic reticulum. Transversely it connects the outer nuclear membrane at the level of the Z and M bands with the contractile material and the sarcolemma. Longitudinally it connects the outer nuclear membrane with the plasmalemma at the intercalated discs. The description of the spiral attachment of the endoplasmic reticulum on the outer nuclear membrane supplements earlier observations on the helicoidal structure of the heart muscle cell. Plasma membranes and endoplasmic reticulum are considered to be carriers of membrane potentials and to conduct excitation.

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