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COLLECTING DUCT in the KIDNEY--SIMPLE CUBOIDAL EPITHELIUM, Longitudinal Section and Surface View, Human, 250X. The collecting ducts in the kidney are formed by a single layer of cuboidal cells. On the left is a longitudinal section view showing a single layer of cells. On the right is a surface view of the cuboidal cells. Each cell has a cubical shape with a single nucleus. Urine is formed in the nephron by filtration, reabsorption and secretion, and is then transported by the ducts to the calyces, then to the pelvis, and finally to the ureters, and then on to the bladder. The blue is supporting connecting tissue.