Approximately 300-500 mg (ml) of bile acids are synthesised per day from cholesterol by the liver.

They are conjugated with taurine and glycine before excretion into the bile and then stored in the gallbladder.

A small amount of unesterified cholesterol is excreted in the bile.

Bile acids undergo enterohepatic reabsorption, where approximately 96% is reabsorbed in the terminal ileum.

Intestinal metabolism of bile acids by excessive gut bacteria may result in malabsorption and diarrhoea.