This review places into perspective the present understanding of the influence of bile acids upon the physiologic processes of intestinal triglyceride, fat-soluble vitamins, and cholesterol digestion and absorption. Important past concepts are reviewed, the current views concerning the interrelationship of these biologic detergents with dietary lipids are considered in depth, and the areas in which present knowledge is inadequate are discussed.The importance of bile for nor¬ mal fat absorption in mamma¬ lian species has been recognized for many years. Some of the original ob¬ servations were made over 100 years ago.1 It was noted at that time that bile in the presence of pancreatic lipase was important for normal fat absorption and, in addition, that some interaction with the products of lipolysis stimulated the rate of absorp¬ tion of fat. The major proponent of the lipolytic theory of fat absorption, Pflüger, maintained that the products of triglycéride lipolysis were freely absorbable as fatty acid soaps but Verzar continually emphasized the importance of bile in his extensive