Fats are digested in our body in the small intestine. Fats entering the small intestine are in the form of large globules.
The digestion of fats completes in the following steps:
(i) Bile salts break large globules into small globules.
(ii) Pancreatic juice secreted by pancreas has enzyme lipase which breaks down emulsified fats.
(iii) Enzymes secreted from the walls of small intestine finally convert fats into fatty acids.