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Neurons have three main parts: 1  Cell body or Soma: it is the main part of the cell, the one that makes all metabolism and functions. It is very similar to other body cells, except for the difference that neurons do not replicate.  Axon: it is the longest and most important part of the neuron, it transmit the impulse.
The cell body is mainly responsible for meeting the metabolic needs of the cell and its position with respect to the axon and dendrites is somewhat variable. The drawing below shows you a type of neuron you will encounter in your study of the peripheral nervous system. It is a dorsal root ganglion cell, or primary sensory neuron. Note that the arrangement of dendrites, cell body and axon is somewhat different than for the neuron drawn above. Note that over part of its length, the sensory axon is actually conducting nerve impulses TOWARD the cell body; over the rest of its length the axon is conducting nerve impulses AWAY from the cell body.