The sphincter of oddi is the muscular valve surrounding the exit of the bile duct and pancreatic duct into the duodenum.This muscle relaxes during a meal to allow bile and pancreatic juice to flow into the intestine.  The sphincter of Oddi has three major functions: 1) regulation of bile and pancreatic flow into the duodenum, 2) diversion of hepatic bile into the gallbladder, and 3) the prevention of reflux of duodenum into pancreatic papilla