The three dimensional arrangement of the compartments on the base of proximal convoluted tubule cells of rat kidney is described. An extracellular basal labyrinth is found to be enclosed by these compartments. The compartments with their mitochondria and the basal labyrinth are regarded as forming a functional unit. It is supposed that this basal unit serves for excretion of reabsorbed fluid from the cell into the labyrinth and for the development of hydrostatic pressure in the labyrinth to overcome the capillary pressure and to pass the reabsorbed fluid into the blood stream.