1. Nephron and Horrors Collecting Duct Cortex Nephron The functional Distal tubule unit of the kidney tabula Each kidney is made up of about 1 million Bowmans nephrons Descending Each nephrons has two Ascending Henle major components Collecting )Glomerulus 2)A long tube1. Nephron and Collecting Duct Nephron: The functional unit of the kidney Each kidney is made up of about 1 million nephrons Each nephrons has two major components: 1) A glomerulus 2) A long tube