Disclosed is a device and method for accessing the lower esophageal sphincter through the esophagus. In one embodiment, a catheter is inserted through the mouth or nose of a patient and advanced to the region of the diaphragm. Under fluoroscopy or endoscopy, a hollow needle at the distal end of the catheter punctures the wall of the esophagus from the inside so that the distal end of the needle is positioned outside the esophagus. An implant is next advanced out through the hollow needle to the region outside the sphincter where it is deflected and coerced to bluntly dissect around the circumference of the esophagus, where the implant is left in place to heal. The hollow needle is removed and the esophageal wall is allowed to heal. Subsequent diametric adjustment of the implant allows for tightening or loosening of the sphincter to minimize gastric reflux. The device and method can also be used to treat the pyloric or other body sphincters, hollow organs, or ducts.