The nephron is the basic structural and functional unit of the kidney that filters blood and forms urine. Each nephron consists of 10 parts including the glomerulus, Bowman's capsule, proximal convoluted tubule, loop of Henle, distal convoluted tubule, and collecting duct. The glomerulus filters blood in the renal corpuscle which is composed of the glomerulus and Bowman's capsule. Filtrate then passes through the renal tubule where reabsorption and secretion occur to regulate water, salt, and waste removal before final collection in the ureters. Each kidney contains about 1 million nephrons to perform these vital filtration and regulatory functions.