The inferior rectus muscle is a muscle in the orbit. ==Structure== ===Innervation=== As with most of the muscles of the orbit, it is innervated by the oculomotor nerve (Cranial Nerve III). ==Function== It depresses, adducts, and helps extort (rotate laterally) the eye. The inferior rectus muscle is the only muscle that is capable of depressing the... Found on http://en.wikipedia.org/wiki/Inferior_rectus_muscle