The kidneys are central to osmoregulation in vertebrates. They filter the blood, removing excess salts, water, and waste products. The functional unit of the kidney, the nephron, is where this regulation occurs. The glomerulus filters blood, while the tubules reabsorb water and solutes as needed. The loop of Henle plays a critical role in creating an osmotic gradient that allows for the reabsorption of water, concentrating the urine and conserving water in the body.