No, they are not. Cardiac muscle is a type of involuntary striated muscle found only in the walls of the heart.This is a specialized muscle that, while similar in some fundamental ways to smooth muscle and skeletal muscle, has a unique structure and with an ability not possessed by muscle tissue elsewhere in the body. Cardiac muscle, like other muscles, can contract, but some of the cells have the ability to generate an action potential, known as cardiac muscle automaticity. Meaning that some of the cells can beat on their own without any nerve stimulation.