Located in the cortical renal parenchyma, close to glomeruli and forms part of the juxtaglomerular apparatus. Epithelial cells are cuboidal with light acidophilic cytoplasm, and have a wider tubular lumen with irregular, small microvilli on the apical membrane. The basal membrane has a prominent basal labyrinth with numerous mitochondria. Highly hormonally regulated by aldosterone, ADH, calcitonin, and parathyroid hormone.