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Lipase is a digestive enzyme produced by the following organs: pancreas (pancreatic lipase), liver (hepatic lipase), and stomach (stomach/gastric lipase). Enzymes are responsible for the metabolism of carbohydrates, proteins, and fats.
Some digestion of fat also starts in the mouth when a small amount of lingual lipase is secreted and mixes with saliva. However, most of the lipase enzymes that digest fat come from the stomach -- and primarily the pancreas.