Long length to maximise SA, as well as microvilli and mitochondria for active transport. It is responsible for bulk reabsorption of a great variety of substances by osmosis, water, or active transport, sodium, glucose, amino acids and urea. It is also responsible for tubular secretion, where tubular cells secrete substances, such as H+ ions, into the filtrate in order to maintain the balance of other body fluids. As you move down the PCT, the lumen increases and there are less microvilli. As well as this there are less S1 cells and more S3 cells.