This article is available online at http://www.jlr.org consumes signifi cant chemical energy and is therefore tightly regulated and coordinated with frugal transport processes to assimilate them from the environment and/or store them safely. Lipids enter the cytoplasm as acids (free fatty acids) or alcohols (e.g., free cholesterol). High concentrations of free fatty acids and sterols are injurious to cells, whereas alcohols such as diacylglycerol are bioactive at low concentrations as signaling molecules. Consequently, effi cient systems have evolved to limit their concentrations but retain their availability by coesterifi cation of the acids and alcohols into neutral lipids.Neutral lipids confer several selective advantages to the cell and organism in which they reside. They provide a conduit for detoxifi cation of free fatty acids and a key reservoir of membrane components and energy. Esterifi cation of sterols with FA to form steryl esters (SE) [e.g., cholesteryl ester (CE)] provides for future membrane rebuilding and remodeling. Triacylglycerol (TG), a fatty acyl ester derivative of glycerol, represents the major energy depot of all eukaryotic and some bacterial cells. The energy of complete oxidation of the alkyl chains of TG (38 KJ/g) is more than twice the same weight of carbohydrate or protein, and unlike polysaccharide, TG carries no extra weight as water of solvation. Similarly, esterifi ed long-and shortchain alcohols, such as wax esters and diesters, form an important water repellant permeability barrier in the skin and fur of mammals and the cuticle of plants.The majority of neutral lipid synthesis is completed at the endoplasmic reticulum (ER). However, neutral lipid synthesis poses two problems: neutral lipids have limited solubility in the ER membrane bilayer, and they are immiscible Lipids are critical determinants of membrane integrity, important sources of energy, and in some cells, substrates for the synthesis of hormones. Endogenous lipid synthesis