Lipase primarily acts in the small intestine, where it plays a crucial role in the digestion of fats.

While a small amount of lipase is produced in the mouth (salivary lipase) and stomach (gastric lipase), the majority of fat digestion occurs in the small intestine, where pancreatic lipase is secreted. This enzyme breaks down triglycerides into fatty acids and glycerol, facilitating their absorption by the intestinal lining.