The second step is selective reabsorption. In this step about 99% of glomerular filtrate is reabsorbed into the blood capillaries surrounding renal tubule some water and most of the glucose is reabsorbed from proximal convoluted tubule. Here salts are reabsorbed by active transport and then water follows by osmosis. The descending limb of loop of Henle allows the reabsorption of salts. The distal convoluted tubules again allow the reabsorption of water into blood. Correct Answer The second step is selective reabsorption. In this step about 99% of glomerular filtrate is reabsorbed into the blood capillaries surrounding renal tubule some water and most of the glucose is reabsorbed from proximal convoluted tubule. Here salts are reabsorbed by active transport and then water follows by osmosis. The descending limb of loop of Henle allows the reabsorption of salts. The distal convoluted tubules again allow the reabsorption of water into blood.