Bile salt-activated lipase (BAL) is one of two lipases secreted from the vertebrate pancreas into the intestine for the digestion of fat. There is evidence to support the importance of bile salt-activated lipase for the absorption of cholesterol, vitamin A and triacylglycerol. In mammals, including humans, BAL is also present in the milk to facilitate fat absorption in infants. Human breast milk contains a bile salt activated lipase at a very high level. The human milk bile salt-activated lipase has also been shown to be identical to bile salt-dependent lipase (BSDL), that is produced in pancreas and has been also documented with several different names, including pancreatic carboxyl ester lipase, pancreatic cholesterol esterase, triacylglycerol lipase, and lysophospholipase.