The distal tubule is a part of the nephron, the functional unit of the kidney. It follows the loop of Henle and plays a crucial role in the regulation of electrolytes and water balance in the body. The distal tubule is responsible for reabsorbing sodium and chloride ions while allowing potassium and hydrogen ions to be secreted into the urine. This segment of the nephron is also involved in the regulation of blood pH and volume. Hormones like aldosterone influence its function, promoting sodium reabsorption and potassium excretion. Overall, the distal tubule is essential for maintaining homeostasis in the body's fluid and electrolyte levels.