Readily soluble, generally excreted by diffusion across body surfaces or through gill surfaces (in fish) as ammonium ions, kidneys do not play a significant role
Ammonia produced by metabolism is converted into urea in the liver, released into the blood which is filtered and excreted out by the kidneys, some urea may be retained in the kidney matrix
Begins with a double walled cup-like structure called Bowman's capsule, continues as proximal convoluted tubule, Henle's loop, distal convoluted tubule and collecting duct
Involves the flow of filtrate in opposite directions in the two limbs of Henle's loop and the flow of blood in opposite directions in the two limbs of vasa recta, helps maintain an increasing osmolarity towards the inner medullary interstitium