Cells which may be present in the urine include epithelial cells, white blood cells (WBC) and red blood cells (RBC). The epithelial cells in the urine may originate from any site in the genitourinary tract. It is normal to find a few epithelial cells in the sediment.

White blood cells may enter the urinary tract anywhere from the glomerulus to the urethra. The WBCs are mostly neutrophils.

Red blood cells may originate in any part of the urinary tract. Normally, RBCs do not appear in the urine, although the presence of a few RBCs is not considered abnormal.