Nephrons are found in the kidneys.
Structure: Each nephron consists of a cup-shaped Bowman's capsule that encloses a cluster of thin-walled blood capillaries (glomerulus). The capsule leads into a long coiled tubule.
Function: Blood is filtered in the glomerulus. The filtrate enters the tubule, where useful substances like glucose, amino acids, salts and water are selectively reabsorbed. The remaining waste (urine) passes into the ureter.
Source: Chapter 5, Section 5.5.1
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Although the question says 2 marks, it asks three things (location, structure, function), so keep each part brief — one–two lines each. Examiners look for: kidneys as the location, Bowman's capsule + capillary cluster for structure, and filtration + selective reabsorption for function. Do not skip any of the three parts or you lose marks.