- The nephron is the primary structural and functional unit of the kidney responsible for urine formation.
- It consists of the renal corpuscle (where filtration occurs), the proximal and distal tubules, the loop of Henle, and the collecting duct.
- Together, these components carry out the processes of glomerular filtration, tubular reabsorption, and tubular secretion, which are essential for producing urine and maintaining fluid, electrolyte, and acid-base balance.
- While the renal corpuscle initiates filtration, the nephron as a whole completes urine formation through modification of the filtrate along its length.

Reference: Davidson’s Principles and Practice of Medicine, 23rd Edition, Chapter: Kidney and Urinary Tract, Page 625.