Absorption of fats and fat soluble vitamins are carried out by the simple process of diffusion. Being insoluble in water, fatty acids and glycerol cannot reach the blood stream directly. They are first broken down into water soluble droplets called micelles with the help of bile salts. From micelles, fatty acids, glycerol and vitamins (fat soluble) are absorbed into intestinal the cells by diffusion. Here, they are resynthesised in ER and are changed into small fat molecules called chylomicrons, which are the released from intestinal cells into the blood stream