Due to the action of pancreatic lipase or steapsin and intestinal lipase, the emulsified fats are broken into fatty acids, glycerol and monoglycerides in lumen of the small intestine. These compounds, along with water and bile salts, incorporate to form small vesicles called micelles in the lumen of small intestine. These micelles are released into intestinal epithelial cells, where they again join to form small fat droplets or triglycerides covered by a protein layer and called as chylomicrons. These are ultimately released from epithelial cells to lacteals/lymphatic vessels.