1. Secretes bile from liver which emulsifies fats
2. Secretes pancreatic juice from pancreas which contains enzyme protease, pancreatic amylase and lipase which breaks down proteins to polypeptides, starch to maltose and fats to fatty acids and glycerol
3. Secretes intestinal enzymes from epithelial cells with enzyme lipase, protease and maltase which breaks down fats to fatty acids and glycerol, polypeptides to amino acids and maltose to glucose