Lipid Digestion: Emulsification
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Bile salts emulsify large fat globules into small ones, multiplying the surface area pancreatic lipase needs to break triglycerides into fatty acids and glycerides for absorption.
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Absorbed fatty acids recombine inside intestinal cells into triglyceride-carrying chylomicrons before entering lymphatic vessels.
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Bile does not itself digest fat chemically — emulsification only exposes more surface area for lipase to act on.