The role of the kidney in acid base balance is to generate "new" bicarbonate ions, largely as a result of the excretion of ammonium ions. Three points will be covered in this review. First, we challenge the traditional view that the proximal nephron reclaims filtered bicarbonate ions, whereas, the distal nephron generates "new" bicarbonate ions. Virtually all "new" bicarbonate ions are generated in the proximal convoluted tubule during glutamine metabolism; very little is formed at distal sites. Second, the excretion of ammonium ions plays an important role in acid base balance only during chronic ketoacidosis, in response to diarrhea, in chronic renal insufficiency, and in distal renal tubular acidosis. Third, although the excretion of ammonium ions is said to signal the addition of bicarbonate ions to the extracellular fluid, the anion excreted with the ammonium cation is also important for acid base balance.