Niece as well as nephew
In a lineal kinship system used in a English-speaking world, a niece or nephew is a child of the subject's sibling or sibling-in-law. The converse relationship, the relationship from the niece or nephew's perspective, is that of an aunt or uncle. A niece is female in addition to a nephew is male. The term nibling has been used in place of the common, gender-specific terms in some specialist literature.
As aunt/uncle as alive as niece/nephew are separated by two generations they are an example of second-degree relationship and are 25% related whether related by blood.