This document summarizes the structure and physiology of the nephron, the functional unit of the kidney. It describes the key components of the nephron including the glomerulus, Bowman's capsule, proximal tubule, loop of Henle, distal tubule and collecting duct. It explains glomerular filtration rate and the factors that influence it, including hydrostatic and oncotic pressures. It then discusses the reabsorption of water and solutes like sodium and potassium at different segments of the nephron. Specifically, it outlines the countercurrent mechanism in the loop of Henle that helps concentrate urine.