The maximum reabsorption of water occurs in the proximal convoluted tubule of the nephron in the kidneys. Approximately 65-70% of the filtered water is reabsorbed here, along with a significant amount of solutes. Additional water reabsorption takes place in the loop of Henle, distal convoluted tubule, and collecting ducts, but the proximal convoluted tubule is where the majority occurs.
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