The serratus posterior superior muscle is a thin, quadrilateral muscle. It is situated at the upper back part of the thorax, deep to the rhomboid muscles.
^According to Moore et al (Moore Clinically Oriented Anatomy 7th Edition Chapter 1: Thorax, page 86) and Vilensky et al (Clin Anat. 2001 Jul;14(4):237-41. Serratus posterior muscles: anatomy, clinical relevance, and function. Vilensky JA, Baltes M, Weikel L, Fortin JD, Fourie LJ : The serratus posterior superior and inferior muscles are generally considered clinically insignificant muscles that, based on attachments, probably function in respiration. However, there is no evidence supporting a respiratory role for these muscles. In fact, some electromyographic data refute a respiratory function for these muscles. We suggest that the serratus posterior muscles function primarily in proprioception. Further, these muscles, especially the superior, have been implicated in myofascial pain syndromes and therefore may have greater clinical relevance than commonly attributed to them.
Anatomy figure: 01:05-02 at Human Anatomy Online, SUNY Downstate Medical Center - "Intermediate layer of the extrinsic muscles of the back, deep muscles."