The origin and development of the sinus musculature, and the sinoatrial node (SAN), were studied in mouse embryo heart from the 8th day postcoitum (dpc) to the neonate. In the medial wall of the right common cardinal vein (RCCV), the muscle cells clearly derive from the splanchnic epithelium, whereas in the dorsolateral wall of the sinus horns, the loose mesenchymal cells appear to transform into the early sinus muscle. The early sinus muscle is particularly voluminous around the right venous valve (RVV). The 9-dpc heart shows regular contractions, but a morphologically definable SAN is not seen until 11 dpc, located in the medioanterior wall of the RCCV. There is indication that the loose mesenchymal cells play a role in the development of the nodal fibers. The SAN and the atrioventricular conduction system (AVCS) develop simultaneously in the 11-to 12-dpc mouse embryo heart. In the medioanterior wall of the left common cardinal vein (LCCV), a transient node-like structure was found. This, however, integrates into the left atrial wall in the 13-dpc and older embryos. Growth and early differentiation of the sinus muscle proceed distally during embryonic life to the point where it is indistinguishable from the atrial musculature.