Final answer:
The muscle serving as a valve to prevent regurgitation of food from the intestine back into the stomach is known as the Pyloric sphincter.
Step-by-step explanation:
The muscle serving as a valve to prevent regurgitation of food from the intestine back into the stomach is known as the Pyloric sphincter. This sphincter is located at the stomach end of the esophagus. It opens in response to swallowing and the pressure exerted by the bolus of food, allowing the bolus to enter the stomach. When there is no swallowing action, this sphincter is shut, preventing the contents of the stomach from traveling up the esophagus.