Most dietary lipid consumed by animals enters the intestine not in the form of free fatty acids, but in complex lipids. Dietary TGs, PLs, and CE must be broken down by intestinal lipases in the lumen before the components of these molecules can cross the enterocyte membrane. As the fatty acids in these molecules are all linked by ester bonds, the intestinal lipases secreted by the exocrine pancreas are versatile and process a wide range of dietary lipids so that they can be absorbed (30). Following lipolysis, dietary lipid products form micelles in the intestinal lumen, which are emulsified in this aqueous environment by bile. The composition of bile varies between species and there are significant differences between teleost fish and humans, but its function is conserved (31, 32).