: Fats are emulsified in the small intestine by the detergent action of bile salts, lecithin and monoglycerides. When the concentration of bile salts is high, they interact with lipids spontaneously to form micelles. These micelles generally contain fatty acids, monoglycerides and cholesterol in their hydrophobic centres. The formation of micelles renders them water soluble and creates conditions favourable for further digestion by lipase.