Fats can be broken down into glycerol and fatty acids, which are eventually changed into carbon dioxide and water and excreted from the body after a series of reactions in the body. Fats exist in the body as triglycerides and can be absorbed and digested in the small intestine. Fat is broken down into glycerol and fatty acids by a combination of enzymes such as lipase and other substances. Glycerol can enter the liver to synthesize glucose; fatty acids are oxidized to acetyl coenzyme A, which is biodegraded to metabolic wastes, i.e., water and carbon dioxide, and ultimately excreted from the body through respiration. Excessive fat intake should be avoided in daily life. Excessive fat intake may cause atherosclerosis, hyperlipidemia and other diseases.