what are the functional units of the kidney
(June 2011). The nephron (from Greek Î½ÎµÏÏÏÏ - nephros, meaning kidney) is the basic structural and functional unit of the kidney. Its chief function is to regulate the concentration of water and soluble substances like sodium salts by filtering the blood, reabsorbing what is needed and excreting the rest as urine.he two general classes of nephrons are cortical nephrons and juxtamedullary nephrons, both of which are classified according to the length of their associated Loop of Henle and location of their renal corpuscle.