Lipids are digested and absorbed through a multi-step process. They are emulsified in the small intestine by bile salts to increase surface area for pancreatic lipase. Pancreatic lipase breaks triglycerides into fatty acids and monoglycerols. These products and other lipids form micelles which transport the lipids across the intestinal wall. Inside cells, lipids reassemble into triglycerides and combine with proteins to form chylomicrons, which transport the absorbed lipids into the lymphatic system and bloodstream.