Chylomicrons are small particles made of lipids (fats) and proteins that transport dietary fats from the intestines to other parts of the body. They are formed in the intestinal cells after eating and play a crucial role in the digestion and absorption of fats. Once released into the bloodstream, chylomicrons deliver triglycerides to tissues, such as muscle and adipose (fat) tissue, where they can be used for energy or stored for later use. Eventually, remnants of chylomicrons are taken up by the liver, where they are processed further.