1° infants, fat digestion occurs both in stomach and small intestine. However, fat digestion in stomach is poor as gastric lipase is a weak enzyme. Most of the fat digestion occurs in small intestine (jejunum part). Fat is first emulsified with the help of bile salts. Emulsification converts fat into very fine droplets. They are acted upon by pancreatic and intestinal lipase. Lipase breaks fat into fatty acids and glycerol. The latter are absorbed by villi and passed into their lacteals where fat is again formed.