Lipids are the basic component of the human diet， and it can not only promote physical health but also become a source of disease. The presence of different types of lipids improves the flavor and sensory evaluation of foods and plays a positive role in people's acceptability of foods. The current research on lipids and their applications in foods rarely consider the effects of food matrix or lipids on human digestion and absorption， which may exceed the importance of the type or amount of ingested lipids. This paper presented a detailed description of the lipid digestion and absorption process in the mouth， stomach and intestine. And then introduced the absorption mechanism of fatty acid molecules in the intestine， and summarized the effect of lipid composition， food structure， protein and dietary fiber on lipid digestion and absorption. This review will provide a reference for the development of functional structural lipids or evaluation of natural and recombinant lipids for human health benefits.