Discrete muscle of Panninculus carnosus is:-

Panninculus carnosus is a striated muscle lying in the subcutaneous fascia. Daos muscle is subcutaneous involuntary muscle which continues in front with the fascia of Camper and fascia of Scarpa of anterior abdominal wall. NOTE: In humans the platysma muscle of the neck, palmaris brevis in the hand, and the daos muscle in the scrotum are described as a discrete muscle of the panniculus carnosus.