Rough endoplasmic reticulum (RER), the ER bearing ribosomes on their surface, is actively involved in protein synthesis, secretion and transport of substances. Smooth endoplasmic reticulum (SER), the ER devoid of ribosome, is the major site for synthesis of lipid. In animal cells lipid-like steroidal hormones are synthesized in SER. Ribosomes are the site of protein synthesis. Mitochondria are the site of aerobic respiration. They produce cellular energy in the form of ATP hence, they are called ‘power house’ of the cell. Oxidative phosphorylation occurs on the inner membrane of mitochondria.