Structured lipids (SL) are defined as triacylglycerols (TAG) restructu
red or modified to change the fatty acid composition and/or their posi
tional distribution in glycerol molecules by chemical or enzymatic pro
cesses. SL may provide the most effective means of delivering desired
fatty acids for nutritive or therapeutic purposes. In this review, the
synthesis and applications of structured lipids, nutritional/clinical
aspects of fatty acids, immobilization, and characteristics of lipase
s are discussed.