The pancreas produces enzymes called pancreatic lipase which act upon fat absorption. Pancreatic lipase acts to breakdown Fats, into Monoglycerides and Fatty acids. These are much smaller units that allow Fats to absorbed into the small intestine and therefore facilitates the movement into the blood stream. Bile is used to emulsify large lipid globules into many smaller globules. These have a much larger surface area and therefore increase the effect of lipase upon them