High Quality Content by WIKIPEDIA articles! The back describes the area of horse anatomy where the saddle goes, and in popular usage extends to include the loin or lumbar region behind the thoracic vertebrae that also is crucial to a horse`s weight-carrying ability. These two sections of the vertebral column beginning at the withers, the start of the thoracic vertebrae, and extend to the last lumbar vertebra. Because horses are ridden by humans, the strength and structure of the horse`s back is critical to the animal`s usefulness.