This article is available online at http://www.jlr.org Dietary fats are not only a source of energy, but also of bioactive nutrients, which are essential in maintaining human health. Among the fats, some FAs are considered essential FAs (EFAs) because they are not de novo synthesized and humans lack the enzymes required for their biosynthesis. Dietary fat absorption involves two main steps: first, lipolysis of dietary triacylglycerol (TAG) by sn-1,3' specific gastric and (colipase-dependent) pancreatic lipases to release two FFAs, and an sn-2 monoacylglycerol (MAG); and second, the formation of micellar structures (via association of intraluminal conjugated bile salts and lipolytic products), which aid enteral uptake (1, 2). Conventional knowledge indicates that FAs at the sn-1 and -3 positions are hydrolyzed and sn-2 FA is absorbed directly as monoglycerides; as such, the stereospecific position of FAs on the TAG backbone plays an important role in determining the uptake and metabolic fate of a particular FA (especially EFA) (1, 3). FAs such as linoleic acid (LA) and -linolenic acid (ALA) are EFAs, and dietary ALA can be metabolically converted to other long-chain PUFAs (LC-PUFAs), such as DHA and EPA, with recognized beneficial health effects. However, the efficiency of enzymatic conversion from ALA to DHA/EPA appears to be relatively low in humans (4). Therefore, larger quantities of DHA/EPA may be obtained from dietary sources such as fatty fish for ultimate health benefit. Among their health benefits, EPA and DHA are cardioprotective and have a positive impact on inflammatory conditions by interfering with the production of systemic inflammatory mediators, such as leukotrienes, platelet-activating factor, interleukin-l, and tumor necrosis factor (5-7). Impairment of intestinal uptake of fat in