Final answer:
The part of the pancreas located posterior to the Superior Mesenteric Artery (SMA) and vein is the Uncinate process, which extends from the lower part of the head of the pancreas.
Step-by-step explanation:
The part of the pancreas located posterior to the Superior Mesenteric Artery (SMA) and vein is the: Uncinate process. The pancreas is a large gland located in the upper left abdomen behind the stomach. The pancreas has several parts: the head, which is nestled into the c-shaped curvature of the duodenum; the body, which extends to the left; and the tail, which ends near the spleen. The uncinate process is a small hook-like structure that extends from the lower part of the head of the pancreas and lies posterior to the SMA and vein.