View immediately proximal to the testicle

The cremaster muscle is functionally important because it helps in thermoregulation for the testicle.  The testicular temperature ideally should be 3 degrees Celsius cooler than body temperature.  If the testicle gets too cold, the cremaster muscle contracts and pulls the testicle closer to the body to help warm it.  If the testicle gets too warm, the cremaster muscle relaxes and the testicle moves away from the body where it can cool off.  Remember the cremaster muscle was formerly part of the internal oblique abdominis, therefore it is skeletal muscle.  Note how suspiciously the cremaster looks like corned beef.