In Ayurveda, the term Srotas has several meanings, but it primarily denotes channels or vessels or any hollow spaces. Srotas means anatomical structures for the transportation of prana, dosha, dhatu and mala. Srotas are the most controversial but very important point, as it is recognized as the structural and functional unit of the body. They are differentiated depending upon their number, perceptibility and sthana bheda. Acharyas have different opinions regarding mulasthana, meaning from where almost all the activities of that particular srotas takes place and also which is affected most during pathological manifestation. Acharya Charaka said mulasthana of mutravaha srotas are basti and vankshana, while Acharya Sushruta considered basti and medra as mulasthana of mutravaha srotas. Therefore it is the need to study the fundamental aspects of mutravaha srotas.