The nephron is the functional unit of the kidney and is responsible for filtering blood and forming urine. Each kidney contains approximately 1 million nephrons. A nephron consists of: - Renal Corpuscle: Composed of the glomerulus and Bowman's capsule, it filters blood plasma. - Proximal Convoluted Tubule (PCT): Reabsorbs ions, water, and nutrients; removes toxins. - Loop of Henle: Concentrates urine by reabsorbing water and salts. - Distal Convoluted Tubule (DCT): Further ion exchange and regulation of pH. - Collecting Duct: Collects urine from multiple nephrons and channels it to the renal pelvis.