Absorption of food takes place in the small intestine:
The inner wall, or mucosa, of the small intestine, is covered in wrinkles or folds called plicae circulares that project microscopic finger-like pieces of tissue called villi, which in turn have finger-like projections known as microvilli.
The function of the plicae circulares, the villi, and the microvilli is to increase the amount of surface area available for the absorption of nutrients.
Absorption of water takes place in the large intestine:
The large intestine is the final section of the gastrointestinal tract that performs the vital task of absorbing water and vitamins while converting digested food into feces. The absorption of water by the large intestine not only helps to condense and solidify feces but also allows the body to retain water to be used in other metabolic processes.