Answer
The superior boundary of the spinal dura mater is the foramen magnum, Its inferior boundary is the second sacral vertebra.
Work Step by Step
At its upper extremity, the spinal dura mater is attached to the foramen magnum and the periosteum and ligaments of the upper cervical vertebrae. Distal from this location, the spinal dura is separated from the vertebrae by the peridural/epidural space. This pace is filled with adipose tissue and veins of the spinal venous plexus. The dura mater of the brain has two layers, but the spinal dura mater has only one layer.