Anatomy The sphincter of Oddi regulates flow of bile (and pancreatic juice) into the duodenum. It consists of: A 2 sphincters B 3 sphincters C 4 sphincters D 5 sphincters 💡 Explanation The sphincter of Oddi regulates flow of bile (and pancreatic juice) into the duodenum. It consists of: ✓ Correct Answer: B. 3 sphincters