This article is available online at http://www.jlr.org lipids and bile acids present in bile to form micelles. Free fatty acids and monoacylglycerol are then taken up by the absorptive cells of the small intestine, enterocytes, where they are resynthesized into TGs and incorporated into the core of chylomicrons, which are secreted via the lymphatic system into circulation ( 2 ). TG is then delivered to cells throughout the body, where it serves diverse functions, including energy storage and generation depending on energy status. The postprandial triglyceridemic response (or levels of TG in blood after a meal) is thus dependent on both the appearance of TG in and the clearance of TG from circulation. Because of its high energy density, high effi ciency of absorption, ability to be stored when energy is in excess, and ability to be oxidized to generate energy when needed, dietary fat and its absorption by the small intestine are important determinants of energy balance.TGs synthesized within enterocytes are secreted into circulation in a time-and amount-dependent manner. As the amount of dietary fat increases, postprandial triglyceridemia also increases ( 3, 4 ). In addition, under HF dietary challenges, TG is also found packaged in enterocytes in cytoplasmic lipid droplets (CLDs) ( 5 ). We recently demonstrated that this storage pool of TG in enterocytes expands and depletes relative to the fed-fasted state and is present whether mice are acutely or chronically challenged by high levels of dietary fat ( 5 ). These results suggest that TG stored in CLDs are eventually hydrolyzed, reesterifi ed, and secreted on chylomicrons. The absorption of dietary fat, the most energy-dense nutrient, by the small intestine is a highly effi cient process. Greater than 95% of dietary fat consumed is absorbed whether a low-or high-fat (HF) diet is consumed ( 1 ), as evidenced by the small amount of fat that is excreted in feces. In the small intestine lumen, dietary fat in the form of triacylglycerol (TG) is hydrolyzed to generate free fatty acids and monoacylglycerol by pancreatic lipase. These products are then emulsifi ed with the help of phospho-