Most of the fats are digested within the small intestine by the action of pancreatic lipase in the presence of bile juice which is secreted by the liver. Bile salts break down fat droplets into small ones by reducing the surface tension of fat droplets by the process of emulsification. This action of the bile salts facilitates the action of water-soluble lipase on fats. Hepatectomy i.e. removal of liver will hinder the digestion of fats by pancreatic lipase.