Intercalated cells are kidney tubule epithelial cells with important roles in the regulation of
acid-base homeostasis. However, in recent years the understanding of the function of the
intercalated cell has become greatly enhanced and has shaped a new model for how the
distal segments of the kidney tubule integrate salt and water reabsorption, potassium
homeostasis, and acid-base status. These cells appear in the late distal convoluted tubule or
in the connecting segment, depending on the species. They are most abundant in the …