Enterocytes are specialized cells that line the small intestine, playing a crucial role in nutrient absorption. They are responsible for taking in essential nutrients, such as carbohydrates, proteins, and fats, from digested food. These cells have microvilli on their surface, which increase the surface area and enhance their ability to absorb nutrients efficiently. In addition to absorption, enterocytes also contribute to the intestinal barrier, helping to protect the body from harmful substances and pathogens. They are part of the gastrointestinal tract and work closely with other cells, such as goblet cells and paneth cells, to maintain gut health and function.