In the present study different positions of the median arcuate ligament in relation to the celiac trunk as well as measurements of overlap and distance, also the approach between the two structures were investigated. In addition histological studies of the diaphragm crura and the median arcuate ligament were performed. Sixty-three cadavers fixed in formalin 10% aqueous solution and 20 non-fixed adult cadavers of both sexes were studied. Dissections of the celiac trunk were performed after dissection of the peritoneal cavity in the laboratories of the Anatomy Division of the UNIFESP-EPM, UNILUS and UNISA, and during necropsies in the City Morgue of the UNIFESP-EPM and USP. Regarding morphological analysis under light microscopy, three non-fixed cadavers were randomly chose and fragments measuring 5 cm height versus 2,5cm length of the median arcuate ligament were removed and processed according to routine techniques of inclusion. Sections of 5 µm were hematoxyline-eosin stained according to Masson's technique. The results allowed us to conclude the following: 1) the positions of the median arcuate ligament in the celiac trunk were analyzed irrespective of the gender. In 12 (14.46%) out of the 83 cadavers, the celiac trunk was distant from the median arcuate ligament. In 35 (42.17%) cadavers this ligament touched the celiac trunk and in 36 (43.37%) overlaps this vessel. The mean distance between the median arcuate ligament and the celiac trunk was 0.94 cm and the overlap was 0.42cm; 2) the histological analysis of the median arcuate ligament showed a dense connective tissue infiltrated by adipose cells, blood vessels and nerves. Striated skeletal muscle fibers intermingled with collagenous fibers was observed in continuity to the tissues above mentioned