This document summarizes the digestion of lipids in the human body. It explains that lipids are digested in both the stomach and intestines through various enzymes. In the stomach, lingual and gastric lipases break down short-chain triglycerides. In the intestines, bile salts emulsify lipids into smaller droplets to increase surface area for pancreatic lipase, cholesterol esterase, and phospholipase A2 to further digest triglycerides, cholesterol esters, and phospholipids into absorbable fatty acids and monoacylglycerols. Co-lipase assists pancreatic lipase in the intestinal digestion of lipids.