Lipids are the substances that are produced by the specific chemical bond between fatty acids and alcohol. By digestion of lipids we mean their conversion into fatty acids and alcohol. Fatty acids are absorbed up and distributed everywhere within the body, leading the different cells to produce various substances necessary for themselves. Ex. The molecules called phospholipids, which are essential for producing plasma membranes. They are formed from fatty acids. We get 9 KCal of energy per gram of lipids. Meanwhile, the excess lipids are stored in the adipose connective tissue of the body.