Steroids are a class of lipids found in eukaryotic cell membranes and rarely in some bacteria. Cholesterol is a type of steroid or modified steroid that is an essential structural component of animal cell membranes. It is required to maintain membrane integrity and fluidity. Cholesterol also serves as a precursor for the biosynthesis of steroid hormones, bile acids, and vitamin D. Within cells, cholesterol is converted to bile salts which help to emulsify and absorb dietary fats in the small intestine. Bile salts are then reabsorbed and recycled through enterohepatic circulation.