Th e f i rst step in lipid digestion is emulsifi cation (e¯-mu˘l′si-fi ka¯′shu˘n), which is the transformation of large lipid droplets into much smaller droplets. Emulsifi cation is accomplished by bile salts in bile secreted by the liver. The bile salts act like soap, breaking up lipids and making them more water-soluble. Th e enzymes that digest lipids, such as pancreatic lipase, are water-soluble and can digest the lipids only by acting at the surface of the droplets. Th e emulsifi cation process increases the surface area of the lipid exposed to the digestive enzymes by decreasing the droplet size.