A nephron is the primary cellular unit of the kidneys which is developed from epithelial tissue. It is found in rows and rings of simple cuboidal epithelial tissue. A single unit takes the form of an oval microscopic tubule with a lumen and is surrounded by blood vessels, while the full unit of nephrons is surrounded by the basement membrane.

Nephrons perform the primary functions of the kidney: filtering solute intake, processing urine, and maintaining the homeostasis and osmolarity of the blood.