The cell that accomplishes resorption depends on the context. Resorption can refer to the breakdown and absorption of various substances in different parts of the body.

Here are a few examples:

* Bone Resorption: Osteoclasts are responsible for bone resorption. These large, multinucleated cells break down bone tissue, releasing calcium and other minerals into the bloodstream.

* Kidney Resorption: Proximal tubule cells in the kidney are responsible for resorption of water, glucose, amino acids, and other essential nutrients from the filtrate back into the bloodstream.

* Intestinal Resorption: Enterocytes lining the small intestine are responsible for absorbing nutrients from digested food.

* Thyroid Hormone Resorption: Thyroid follicular cells resorb thyroid hormone from the thyroid gland.

Therefore, there is no single "resorption cell," as different cell types perform resorption in different tissues and organs.