Lipids from the diet and those synthesized in the body are digested and absorbed through a multi-step process. Lingual and gastric lipases initiate digestion in the mouth and stomach. In the small intestine, pancreatic lipases and bile salts emulsify lipids into small droplets to allow further hydrolysis. The products of digestion are incorporated into micelles for absorption by enterocytes. Absorbed lipids are reassembled into chylomicrons and transported via the lymphatic system. Defects in digestion, absorption, or transport can cause conditions like steatorrhea or accumulation of lipids.