The male lower urinary tract consists of the urinary bladder and urethra plus the caudal ureter.
The male urethra consists of a pelvic urethra continued by a penile urethra.
The pelvic urethra is composed of a prostatic urethra (within the prostate gland) and a postprostatic urethra encircled by striated urethralis muscle. The smooth muscle sphincter is situated in the bladder neck.
The male cat (drawing & dissection below) has a preprostatic urethra, a small prostate gland, and paired bulbourethral glands. The smooth muscle sphincter is located in the bladder neck and the preprostatic urethra. (The drawing is modified from L. Hudson & W. Hamilton: Atlas of Feline Anatomy for Veterinarians 1993 W.B. Saunders)