A lacteal is a lymphatic capillary that absorbs dietary fats in the villi of the small intestine.Triglycerides are emulsified by bile and hydrolyzed by the enzyme lipase, resulting in a mixture of fatty acids and monoglycerides.These then pass from the intestinal lumen into the enterocyte, where they are re-esterified to form triacylglycerol.riglycerides are emulsified by bile and hydrolyzed by the enzyme lipase, resulting in a mixture of fatty acids and monoglycerides. These then pass from the intestinal lumen into the enterocyte, where they are re-esterified to form triacylglycerol.