what does the lower esophageal sphincter do
10 hilariously insightful foreign words. The cardiac sphincter, also referred to as the lower esophageal sphincter (LES), is a valve found in the esophagus, the tube responsible for transporting foods and liquids to the stomach from the mouth.0 hilariously insightful foreign words. The cardiac sphincter, also referred to as the lower esophageal sphincter (LES), is a valve found in the esophagus, the tube responsible for transporting foods and liquids to the stomach from the mouth.