Bladder Neck Incision is a surgical technique performed primarily on men and rarely on women to enlarge the neck of the bladder, thereby increasing urine outflow. The bladder neck connects the urine bladder and urethra. It is made up of three layers of muscle fiber that function as an internal and external sphincter. Urine voiding occurs as a result of the synergistic contraction of the urinary bladder and relaxation of the bladder neck and external urethral sphincter.