Exogenous (dietary) lipid metabolism Over 95% of dietary lipids are Triglycerides (TGs) The remaining about 5% of dietary lipids are Cholesterol (present in foods as esterified cholesterol) Fat-soluble vitamins Free fatty acids (FFAs) Phospholipids Dietary TG metabolism begins in the stomach and duodenum, where TGs are broken into monoglycerides (MGs) and FFAs by gastric lipase, emulsification due to vigorous stomach peristalsis, and pancreatic lipase.