The Proximal Convoluted Tubule (PCT) is a crucial part of the nephron, the functional unit of the kidney. It is located just after the Bowman’s capsule and plays a key role in reabsorbing essential substances from the filtrate back into the bloodstream. Approximately 65-70% of filtered water, sodium, and other nutrients like glucose and amino acids are reabsorbed here. The PCT is lined with specialized epithelial cells that have microvilli, increasing the surface area for absorption. This structure allows for efficient transport of ions and molecules, contributing to the body's fluid and electrolyte balance. Proper functioning of the PCT is vital for maintaining overall kidney health and homeostasis.