The ileocecal valve, also known as the ileocaecal valve or Tulp’s valve, is located at the union of the large and small intestines. Valves in the body work to restrict movement of fluids to one direction only. The ileocecal valve is a circular (or sphincter) muscle which contracts as needed to limit the reflux of colonic contents into the small intestine. Approximately two liters of fluid a day passmycontentbreak through the ileocecal valve to the colon. It is also the only place in the gastrointestinal tract which is used for bile acid and Vitamin B12 absorption.