The Loop of Henle is a U-shaped section of the nephron, the functional unit of the kidney. It plays a crucial role in concentrating urine and regulating water and salt balance in the body. The loop consists of a descending limb that allows water to be reabsorbed and an ascending limb that actively transports sodium and chloride ions out of the filtrate. This structure helps create a concentration gradient in the surrounding tissue, which is essential for the kidney's ability to produce concentrated urine. By efficiently managing the reabsorption of water and electrolytes, the Loop of Henle contributes to overall fluid balance and homeostasis in the body.