Oval fat bodies are best described as what kind of cells?

Oval fat bodies are best described as lipid-containing renal tubular epithelial (RTE) cells. These structures occur when renal tubular epithelial cells become engorged with lipids due to various pathological conditions, such as nephrotic syndrome. In this situation, the ordinary renal tubules take up excess lipids, which leads to the formation of these characteristic oval fat bodies observed in microscopic urine analysis. The presence of these lipid-laden cells in urine can also indicate underlying kidney damage or disease, and their identification is crucial in evaluating renal function and pathology.