Bile Acid Factors® consists of a mixture of highly concentrated bile acids, mostly in the conjugated form, from U.S. and/or New Zealand bovine bile. Bile acids, also called bile salts, are important for fat digestion and absorption. Inadequate bile salts can result in loose stools and reduced absorption of fat and fat-soluble nutrients. In the small intestine, bile salts are required to emulsify fats for digestion and absorption.