Gastric lipase accounts for approximately 10 % and lipase stimulated by biliary salts accounts for 20–40 % of fat digestion. Bile-salt stimulated lipase from human milk has an important role in breastfed infants. Subsequently, pancreatic lipase continues fat digestion in the gut, but a certain immaturity of the exocrine function of the pancreas is observed in neonates. The first enzyme that digests fats is gastric lipase, which is already well developed in newborns.

The importance of the sn-2 bond is in the regulation of digestion and subsequent fat absorption. The balanced content of these fatty acids is necessary for the correct maturation of the nervous system and for visual perception, as well as formation of important biologic mediators, e.g. Besides saturated fatty acids, milk also contains polyunsaturated fatty acids with a long chain, as well as essential fatty acids (linoleic acid and α-linoleic). Cow’s milk, as well as plant fats, have lower content of β-palmitate compared to human milk (cow’s milk only about 40 %, plant oils even only 5–20 %).

However, in the majority of supplemental milk formulas, with vegetable oils as commonly used source of fat, have palmitic acid bound to the 1 st or 3 rd carbon of glycerol ( sn-1 and −3 positions). The shortened name for palmitic acid bound to glycerol in the β-position ( sn-2) is β-palmitate.

Sixty percent (according to some authors, up to about 86 %) of palmitic acid is esterified to the sn-2 position in the triacylglycerols (the so-called β-position). Palmitic acid, the major saturated fatty acid in human milk, usually represents about 20–25 % of human milk fatty acids. Up to 98 % of human milk lipids is in the form of triacylglycerols, in which saturated and non-saturated fatty acids are bound to the skeleton of glycerol. An important component of human milk, as in milk formulas, is fat, which presents an important source of energy (approximately 50 % of the energetic content of human milk and formulas).

The energy requirements of a baby are high.

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