Lipids include fats, waxes, phospholipids, sterols, such as cholesterol, and fat-soluble vitamins. Broadly speaking, there are three possible sites where lipids are synthesized: the smooth endoplasmic reticulum (SER), the cytosol and, in plants specifically, the chloroplast.The ER and Golgi apparatus together constitute the endomembrane compartment in the cytoplasm of eukaryotic cells. The endomembrane compartment is a major site of lipid synthesis, and the ER is where not only lipids are synthesized, but membrane-bound proteins and secretory proteins are also made.