Cholesterol and plant sterols biliary and intestinal absorption. The adenosine triphosphate (ATP)- binding cassette ABCG5/8 transporter function is to excrete free cholesterol from the intestinal lumen. Presence of NPC1L1 in the apical membrane of enterocytes and hepatocytes does facilitate intestinal and biliary cholesterol absorption, and uptake of PS from the gut lumen. ABCG5 and ABCG8 that are expressed in hepatocytes also promote the biliary excretion of cholesterol and PS. Abbreviations: ACAT 2, Acylcholesterol acyl transferase; NPC1L1, Niemann-Pick C1-Like 1; ABCG5/8, Adenosine triphosphate (ATP)- binding cassette G5/G8; Chylomicrons(CM); CS, cholesterol; CE, cholesterol ester.