\tAlveoliNephronsStructureStructure\xa0(i) Alveoli are tiny balloon-like structures present inside the lungs.(i) Nephrons are tubular structures present inside the kidneys.(ii) The walls of the alveoli are one cell thick and it contains an extensive network of blood capillaries.(ii) Nephrons are made of glomerulus, bowman’s capsule, and a long renal tube.FunctionFunction(i) The exchange of O2\xa0and CO2 takes place between the blood of the capillaries that surround the alveoli and the gases present in the alveoli.(i) The blood enters the kidneys through the renal artery. The blood is entered here and the nitrogenous waste in the form of urine is collected by collecting duct.(ii) Alveoli are the site of gaseous exchange.(ii) Nephrons are the basic filtration unit.\t