The Loop of Henle is a U-shaped section of the nephron, which is 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, enabling the kidneys to produce urine that is more concentrated than the blood. By doing so, the Loop of Henle contributes to the body's ability to conserve water and maintain homeostasis.