It is the second step of urine formation. It is defined as; “ The process by which water and other substances are transported by renal tubules back to blood is called Tubular Reabsorption”. Tubular reabsorption is highly selective. Some substances like glucose and amino acids are completely absorbed from tubules. So, the urinary excretion is zero. Ions such as Na+, Cl-, HCO3- are highly absorbed but rate of absorption and excretion varies, according to body needs. Materials Not Reabsorbed Nitrogenous waste products Urea Uric acid Creatinine Excess water