Structural and Functional unit of kidney is called nephron. There are about 1.3 million nephron in each kidney. New nephrons can not be regenerated by kidneys. Functioning nephrons decrease about 10 % every 10 years at the age of 40. At the age of 80, there are 40 % of functioning nephrons as compared to 40 yrs. It is formed by two parts. 1. GLOMERULUS 2. BOWMAN’S CAPSULE 1- Glomerulus: It consists of tuft of glomerular capillaries. There is anastomosing & branching network of glomerular capillaries. Glomerular capillaries have high hydrostatic pressure (nearly 60 mm Hg) as compared with other capillaries. Glomerulus is surrounded by a membranous cover called Bowman’s capsule. Each glomerulus is about 0.2 mm in diameter. Glomerulus and Bowman’s capsule together constitute renal corpuscle. Each renal tubule is divided into various part as they have different functions. i- Proximal convulated tubule. It is continuation of Bowman’s capsule. ii- Loop of Henle. It is continuation of prox. conv. tubule. * Loop of Henle has three parts. a- descending limb, b- u turn or bend in medulla and c- ascending limb. Ascending limb has initial thin segment followed by thick segment. At the end of thick ascending limb, there is short segment called macula densa, which plays important role in controlling functions of nephron.