Bile acids are synthesised in the liver from cholesterol and are conjugated with taurine or glycine before excretion as bile salts into the bile. Once fat absorption in the small intestine has been completed bile acids are re-absorbed in the ileum. Bacterial action in the intestine deconjugates some to bile acids and converts the rest to secondary bile salts. Around 95% of bile acids and salts are re-absorbed, these products enter the portal circulation and are extracted and recycled by the hepatocytes (enterohepatic circulation). This is normally a highly efficient process but when there is reduced hepatic function some of these bile acids are not extracted and can be measured | Bile acids are synthesised in the liver from cholesterol and are conjugated with taurine or glycine before excretion as bile salts into the bile. Once fat absorption in the small intestine has been completed bile acids are re-absorbed in the ileum. Bacterial action in the intestine deconjugates some to bile acids and converts the rest to secondary bile salts. Around 95% of bile acids and salts are re-absorbed, these products enter the portal circulation and are extracted and recycled by the hepatocytes (enterohepatic circulation). This is normally a highly efficient process but when there is reduced hepatic function some of these bile acids are not extracted and can be measured |