Porocytes are specialized cells found in the body of sponges (Phylum Porifera) that form the pores, or ostia, through which water enters the sponge. These cells play a crucial role in the sponge's filter-feeding mechanism, allowing water to flow through the sponge's body and enabling it to obtain nutrients while removing waste products. Porocytes are essential for maintaining the internal water flow that is vital for the sponge's survival and functioning.