Final answer:
The external oblique is the most superficial abdominal muscle, lying above the internal oblique and the transversus abdominis, which are deeper layers.
Step-by-step explanation:
The most superficial (closest to the surface) muscle of the abdominals is the external oblique. This muscle extends inferiorly and medially, resembling the direction when one slides their fingers into their pants pockets. There are also two other important muscles located beneath the external oblique which are the internal oblique and the deep transversus abdominis. These muscles provide different movements and rotations of the trunk and protect the internal abdominal organs in the abdominal region where there is no bone coverage.