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The small intestines play a crucial role in the digestive system, primarily responsible for the absorption of various substances after food has been broken down. They are specifically designed to absorb nutrients, which include carbohydrates, proteins, and fats. The villi and microvilli lining the small intestines greatly increase the surface area, facilitating the absorption process.

In addition to nutrients, the small intestines also absorb vitamins, which are essential for various bodily functions. Fat-soluble vitamins (such as A, D, E, and K) are absorbed along with dietary fats, while water-soluble vitamins are absorbed directly into the bloodstream.

Furthermore, the small intestines are involved in the absorption of water, which is vital for maintaining hydration and supporting cell function throughout the body.

Recognizing that the small intestines absorb a wide range of substances, including nutrients, vitamins, and water, underscores their fundamental role in digestion and overall health. Therefore, the correct choice encompasses all these aspects, as the small intestines are indeed responsible for absorbing nutrients, vitamins, and water, making the answer comprehensive.

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