Lipids are digested and absorbed in a multi-step process. Dietary lipids are broken down by lingual and gastric lipases in the mouth and stomach. In the small intestine, bile salts emulsify lipids and pancreatic lipase further breaks them down. Fatty acids and monoglycerides are absorbed via micelle formation and enterocytes, where they are reassembled into triglycerides and packaged into chylomicrons for transport through lymphatic vessels and blood. Chylomicrons deliver lipids to tissues via interaction with cell receptors and lipoprotein lipase.