Fats or lipids mainly contain triglycerides i.e. consists of 3 fatty acid molecules attached to a molecule of glycerol. The major fat-digesting enzyme is pancreatic lipase.
The fats are first emulsified i.e. the bile salts combine with fats and break them down into small droplets which form a soapy mixture. The small droplets are acted by lipase which breaks them into fatty acids, glycerol, mono and diglycerides.
glycerol,(emulsified),monoglycerides, diglycerides.
The bile salts then combine with the products and form water-soluble complexes which are absorbed.