Development of the male and female urethra

The urethra forms itself from the lower part of the urogenital sinus (UGS).

• In a man the prostate and membranous part of the urethra arise from the pelvic part of the UGS while the spongy urethra comes from the phallic part (urethral plate).
  
  
• In a woman the whole urethra and part of the vagina arise from the pelvic part of the UGS while the phallic part (urethral plate) forms the vestibule and the labia minora.