<prompt> Water reabsorption in renal tubules varies at different levels. The maximum reabsorption is at:PCTCollecting ductDescending Loop of HenleAscending limb of Henle  <response>: Sites of water reabsorption in the kidney: Proximal tubule 65 of the filtered water Descending thin limb of Henles loop 10 Collecting-duct system where the fractional reabsorption is the most variable Ref: Eaton D.C., Pooler J.P. 2009. Chapter 6. Basic Renal Processes for Sodium, Chloride, and Water. In D.C. Eaton, J.P. Pooler Eds, Vanders Renal Physiology, 7e. 