Fats and oils are the concentrated and expensive source of energy used in animal diets. Fats and oils have the highest energy density among all macro nutrients and therefore, have been primarily used in feed as a supplemental dietary energy source. In literature, it’s mentioned that the metabolizable energy values for 1 gram of fat, protein and carbohydrate are 9 kcal, 4 kcal and 4 kcal respectively. The digestion and the metabolizable energy value of lipids are dependent on several factors such as; animal age, free fatty acid levels, chain length, saturation, delivery system and other diet associated factors. According to the species and other variables of fat digestion; it should be aimed to enhance the fat utilization and delivery mechanism to derive superior nutrient utilization and animal performance.