Cells of the brain that exhibit phagocytic activity are cells.

The cells of the brain that exhibit phagocytic activity are Microglial cells.

Step 1: Understanding the question The question is asking about a specific type of cell in the brain that has the ability to engulf and absorb bacteria and cellular debris, a process known as phagocytosis.

Step 2: Identifying the cells The cells in the brain that have this ability are known as Microglial cells.

Step 3: Understanding Microglial cells Microglial cells are a type of glial cell that are the resident macrophages of the brain and spinal cord. They are the first and main form of active immune defense in the central nervous system.

Step 4: Understanding phagocytic activity Phagocytic activity refers to the process by which certain living cells called phagocytes ingest or engulf other cells or particles. The phagocyte may be a free-living one-celled organism, such as an amoeba, or one of the body cells, such as a white blood cell.

In conclusion, Microglial cells are the cells in the brain that exhibit phagocytic activity.