Human milk lipids are the main source of energy to support optimum gro
wth of the breast-fed infant. The content and composition of milk lipi
ds come from three main sources of fatty acids: the diet, mobilization
of body fat stores and fatty acid synthesis de novo by the mammary gl
and. On account of these, the consumption and composition of the lipid
s from the diet and also the nutritional state, specifically the body
fat percentage of the lactating woman, are elements that maintain a cl
ose relation with the content and composition of milk lipids which tra
nslates into the energy content given to the baby. The evidence sugges
ts that the body fat stores significantly provide the demand imposed b
y lactation, and under suboptimal nutritional conditions where body fa
t stores are depleted, dietary lipid consumption is essential. It is n
ecessary to elucidate the physiological regulatory mechanisms involved
in the utilization of dietary lipids on milk synthesis. This informat
ion will be of great practical value, since it may allow the developme
nt of optimum diets for lactating women.