 I-L-E-O-C-E-C-A-L valve, the I-L-E-O-C-E-L valve I-L-P-P-I-L-I-L-C-E-L valve, TULPS valve, TO-P-U-S valve, MOW-HITS valve, I-L-E-O-C-E-L airmenants, valve of arrow use or colic valve is a sphincter muscle valve that separates the small intestine and the large intestine. Its critical function is to limit the reflux of colomic contents into the ilium. Approximately two liters of fluid enters the colon daily through the I-L-E-O-C-E-L valve. The I-L-E-O-C-E-L valve is distinctive because it is the only site in the gastrointestinal tract that is used for vitamin B12 and bile acid absorption.