Cholesterol is converted to bile acids in the liver which aid in digestion. Bile acids are synthesized from cholesterol through a reaction that adds hydroxyl groups. They help emulsify lipids and aid in their absorption. Most bile acids are reabsorbed and recycled in a process called enterohepatic circulation. A small amount of bile acids are lost in feces, which is the main route for eliminating cholesterol from the body. When bile acid or cholesterol levels are too high, gallstones can form. Cholesterol is also a precursor for steroid hormones and vitamin D. High levels of cholesterol in the blood can increase risk of heart disease.