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Nephrons are the functional units of the kidney and play a crucial role in filtering blood and forming urine. Each nephron is a tiny, complex structure with several components, each with a specific function. Describe the structure ... A nephron is the basic structural and functional unit of the kidney. They are the microscopic structure composed of a renal corpuscle and a renal tubule. The word nephron is derived from the Greek word – nephros, meaning kidney. There are about millions of nephrons in each human kidney. A nephron is the unit of structure and function in the kidney. Each nephron is a coiled tube held together by a tough fibrous connective tissue. In humans, a healthy adult has 1 to 1.5 million nephrons in each kidney, functioning together to filter blood from all its impurities. They also regulate blood pressure, control electrolytes, and regulate blood pH.