The major form of dietary fat is triglyceride and this molecule cannot be directly absorbed across the intestinal mucosa. Pancreatic lipases, cleaves 2 of the fatty acid from the triclyceride molecule redulting in two "free" fatty acids molecules and on monoglyceride molecule.

In order for lipase to efficiently digest dietary triglyceride and for the resulting fatty acids and monoglyceride to be absorbed, sufficient quantities of bile salts must also be present in the lumen of the intestine.

Another lipase found in pancreatic juice is phospholipase. This enzyme cleaves fatty acids from phospholipids such as lecithin.