To study the accessory soleus muscle in humans. Materials & Methods: This study on the soleus muscle was performed on 50 (100 specimens of inferior extremities) embalmed donated cadavers (40 males & 10 females) in the department of Anatomy at K.J.Somaiya Medical College, Sion, Mumbai, India. The dissection of the lower limb was done meticulously to expose the soleus muscles. The origin,insertion and nerve supply of the muscle was observed. The neuro muscular pattern of the lower limbs were also observed. The photographs of the soleus muscle were taken for proper documentation. Observations: Out of 100 specimens of inferior xtremities the accessory soleus muscle was observed in six specimens. The soleus muscle showed the three separate heads. The tibial head from soleal line present on the posterior surface of the tibia, the fibular head fromthe back of the head of the fibula and the intermediate head from the tendinous arch placed between the tibial and the fibular origins of the muscle. The three heads of soleus muscle along with the medial and the lateral heads of gastrocnemius formed the tendo calcaneus which got inserted into the middle part of the posterior surface of the calcaneus bone. The pattern of vessels in the lower limb were normal.. The photographs of the variant soleus muscles were taken for proper documentation. There were no associated altered anatomy of the nerves and muscles which were observed. All the variations were unilateral. Conclusion: The existence of such variation of the soleus muscle should be kept in mind by the surgeons, the orthopaedicians, the radiologists and also by the physiotherapists. The three heads of soleus may prove significant and lead to confusion during surgical procedures. A lack of awareness such variations might complicated surgical repair.