A hepatocyte is a cell of the main parenchymal tissue of the liver. Hepatocytes make up 70-85% of the liver's mass. These cells are involved in:Schemic diagram of Biliary system A hepatocyte is a cell of the main parenchymal tissue of the liver. Hepatocytes make up 70-85% of the liver's mass. These cells are involved in: The typical hepatocyte is cubical with sides of 20-30 µm, (in comparison, a human hair has a diameter of 17 to 180 µm). The typical volume of a hepatocyte is 3.4 x 10−9 cm3.