- The ileocecal valve is the most commonly involved site in intestinal tuberculosis because it has a rich lymphatic tissue concentration and stasis of intestinal contents, which facilitates Mycobacterium tuberculosis infection.
- Additionally, the area’s abundant lymphoid tissue and prolonged contact time with intestinal contents create a favorable environment for the bacilli to lodge and multiply.
- This leads to characteristic lesions seen in intestinal TB.

Reference: Robbins Basic Pathology, 10th Edition, Chapter 11 - Infections of the Gastrointestinal Tract