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The important class of lipids called steroids are actually metabolic derivatives of terpenes, but they are customarily treated as a separate group. Steroids may be recognized by their tetracyclic skeleton, consisting of three fused six-membered and one five-membered ring, as shown in the diagram to the right.
Quick Answer. Dr. Ananya Mandal explains on News Medical that lipids are mainly composed of hydrocarbons, and they are highly reduced forms of carbon. They make up the building blocks of the structure and function of living cells. According to About.com's Regina Bailey, lipids have diverse structures and functions. The main lipid groups are fats, phospholipids, steroids and waxes. Fats contain glycerol and three fatty acids. They can be either liquid or solid at room temperature. Those in liquid form are classified as oils, while those in solid form are called fats.