This chapter will outline the major features of lipid absorption and highlight the multiple steps involved in the translocation of lipids from the lumen of the small intestine through the enterocyte into the lymphatic system. Chapter 4 subsequently describes the effects of different lipid vehicles and formulations on the lymphatic transport of lipophilic drugs which gain access to the systemic circulation primarily via the intestinal lymphatics. Although the process of lipid transport is complex and not fully understood, an appreciation of the factors involved is fundamental to consideration of the absorption and transport of lipophilic molecules.