“…This fact had also not escaped us when we supported, in a series of investigations, the notion that the pulmonary vein did not originate from the systemic venous sinus (Webb et al, 1998a(Webb et al, ,b, 2000(Webb et al, , 2001Soufan et al, 2004;Christoffels et al, 2006). Throughout our studies, the key point of our own argumentation has been that, in terms of morphology, the systemic venous sinus cannot be distinguished as a morphologic entity separate from the remainder of the atrial chambers until after the formation of the so-called venous valves (Anderson et al, 2006). In our opinion, Manner and Merkel (2007) fail to give sufficient emphasis to the investigations, already mentioned above, in which we showed that, at the stages before the systemic venous sinus could be distinguished, and before the appearance of the pulmonary vein, the systemic venous tributaries still are embedded in the mesenchyme of the septum transversum, and not yet incorporated into the pericardial cavity (Soufan et al, 2004;Christoffels et al, 2006).…”