Another form of renal epithelial cells originates in the collecting ducts and measures 12-20 microns. These are identified by their characteristic cuboidal shape and large usually slightly eccentric nucleus. Cuboidal cells are sometimes confused with neutrophils. Neutrophils, however, are slightly larger to nearly twice as large (20-35 microns) as cuboidal cells and have a segmented or band-shaped nucleus while cuboidal cells have a single round nucleus.
This view under high power phase contrast shows two cuboidal cells (blue arrows) lying between squamous cells (yellow arrows.)
