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The proximal convoluted tubule (PCT) is a small tubular structure within the nephron of the kidney.The PCT connects Bowman's capsule with the proximal straight tubule, and it is essential for the reabsorption of water and solutes from filtrate within the nephron.lomerular filtrate that has not been reabsorbed passes from the proximal convoluted tubule into the proximal straight tubule and into the loop of Henle and the distal convoluted tubule.
Anatomy of the Kidneys. 1  The curvy first section of the renal tubule is known as the proximal convoluted tubule. The tubule cells that line the proximal convoluted tubule reabsorb much of the water and nutrients initially filtered into the urine.