The rate of transport of bicarbonate was studied in isolated perfused rabbit cortical collecting tubules that were absorbing bicarbonate in vitro. Acetazolamide completely inhibited bicarbonate absorption, as was previously observed with isolated proximal tubules. Therefore, carbonic anhydrase probably is important for bicarbonate absorption in both the proximal tubules and collecting tubules. Inhibition of sodium transport by ouabain or elimination of its transport by completely removing the sodium did not cause a decrease in bicarbonate absorption by the collecting tubules. We previously found that inhibition of sodium transport caused a great decrease in bicarbonate absorption by proximal tubules. Therefore, absorption of bicarbonate is not directly related to sodium transport in collecting tubules, but it probably is related to sodium transport in isolated perfused rabbit proximal tubules. Amiloride inhibited bicarbonate absorption by the collecting tubules consistent with previous observations that the drug inhibits urinary acidification. Although amiloride also inhibits sodium transport and reduces the transepithelial voltage across the collecting tubules, the effect of the drug on bicarbonate transport apparently is independent of the other effects.