This document discusses lipids and fats. It defines fats and classifies them as simple, compound, or derived lipids. Fats can also be classified by their fatty acid composition as saturated, monounsaturated, or polyunsaturated. The document outlines the daily recommended intake of fats and their main sources. It describes the digestion, absorption, metabolism and functions of fats, as well as deficiencies from too little or too much fat. Cholesterol is also discussed.