Fats are present in the form of large globules in the small intestine. The small intestine gets the secretions in the form of bile juice and pancreatic juice respectively from the liver and the pancreas. The bile salts (from the liver) break down the large fat globules into smaller globules so that the pancreatic enzymes can easily act on them. This is referred to as emulsification of fats. It takes place in the small intestine.
