What is the final site of reabsorption in the nephron?

The distal convoluted tubule (DCT) is indeed the final site of reabsorption in the nephron. During the filtration and reabsorption processes in the nephron, various substances such as electrolytes, water, and nutrients are reabsorbed along different segments. The DCT is responsible for the fine-tuning of electrolyte reabsorption and the regulation of water balance in response to body needs.

In the DCT, several important processes occur, including the reabsorption of sodium and chloride under the influence of hormones like aldosterone. This segment also plays a role in determining the final concentration of urine by responding to antidiuretic hormone (ADH), which affects water reabsorption.

Bowman's capsule is primarily the site for the initial filtration of blood, not for reabsorption. The Loop of Henle focuses on concentrating urine and the reabsorption of water and salts, whereas the proximal convoluted tubule primarily handles the bulk of nutrient and electrolyte reabsorption. Consequently, the DCT completes the reabsorption process before the filtrate is passed into the collecting ducts and ultimately excreted as urine.