In the liver, bile salts are formed. Because of their low surface tension, this contributes to the emulsification of fats found in the intestine and their absorption from the GI tract. These are bile’s components. It is because of the bile salts which give bile the ability to emulsify, mix, lipid in the aqueous environment in the intestine. Bile is the one responsible for the efficient digestion of lipids. Bile is secreted in the gallbladder down to the small intestine. It then breaks dietary fats into smaller particles called emulsification in the small intestine. The bile’s function is in the completeness of the digestion and absorption of fat.