Nevertheless, albuminuria in pathological states such as DKD, can be also because attenuated tubular reabsorption of albumin.49 Megalin is a large glycoprotein that is highly expressed in proximal tubular epithelial cells.50 As we found that Φ‐NGAL macrophage cell therapy was associated with preserved megalin gene expression and consequently with tubular epithelial integrity, it is feasible that albumin tubular reabsorption could also play a role to reduce albuminuria in diabetic animals treated with Φ‐NGAL. This evidence concerns the gene LRP2 and diabetic kidney disease.