| Alveoli | Nephrons | 
| Structure | Structure | 
| Alveoli are tiny balloon-like structures present inside the lungs. | Nephrons are tubular structures present inside the kidneys. | 
The walls of the alveoli are one cell thick and it contains an extensive network of blood capillaries.![]()  | 
			Nephrons are made of glomerulus, bowman’s capsule, and a long renal tube.![]()  | 
		
| Function | Function | 
| The exchange of O2 and CO2 takes place between the blood of the capillaries that surround the alveoli and the gases present in the alveoli. | The blood enters the kidneys through the renal artery. | 
| Alveoli are the site of gaseous exchange. | The blood is entered here and the nitrogenous waste in the form of urine is collected by collecting duct.Nephrons are the basic filtration unit. |