1. Emulsified by bile salts into micelles
2. Micelles are digested in the epithelial cells of the small intestine
3. Releases monoglycerides and fatty acids
4. Non polar so can pass directly though the cell surface membrane and into the epithelial cells
5. SER synthesises the fatty acids and monoglycerides into triglycerides
6. These associate with cholesterol and lipoproteins to form chylomicrons
7. Chylomicrons move out of the cell by exocytosis
8. Enter lymphatic capillaries called lacteals and then pass into the blood stream where the triglycerides are hydrolysed and diffuse into the cells