The urinary system of birds consists of paired kidneys and ureters that transport urine to the cloaca. The kidneys are elongated brown structures located symmetrically on either side of the vertebral column below the pelvis and sacrum. Urine is formed in microscopic nephrons located in renal tubules that make up the kidneys. The tubules empty into collecting ducts that connect to ureters, which transport urine to the cloaca for storage prior to excretion. In birds, urine takes the form of a thick pasty substance high in insoluble uric acid rather than water-soluble waste as most other animals produce.