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Best Answer: Intercalated discs are areas where cardiac muscle cells (among a few other cell types) are joined together. These discs contain gap junctions, which are small pores that connect the cytoplasm of one cell to the next.
The intercalated discs also act as points of anchorage for the contractile proteins, and they contain important channels called GAP JUNCTIONS. These connect the cytoplasm of adjacent cardiac muscle fibres and permit the extremely rapid low-resistance spread of action potentials from one cell to another.itochondria are more numerous in cardiac muscle cells than in skeletal muscle, and the T-Tubules are continuous with the cell membrane. These carry action potentials into the cell interior and are well developed in the ventricles of the heart, but poorly developed in both atria.