The fat in breast milk provides a rich source of energy (as calories) and accounts for approximately 50% of the energy content of breast milk.
Fat molecules exist as fork-shaped triglycerides, which can have different fatty acids bound to the sn-1, sn-2, or sn-3 position on their glycerol backbone

Breast milk contains various fatty acids, with one of the most abundant being palmitic acid. Palmitic acid makes up 20-25 % of the total fatty acid content of breast milk1. The fat blend of vegetables oils used in infant formula are designed to match the overall fatty acid composition of breast milk4.
In breast milk, Palmitic acid largely exists (60-70%) on the sn-2 position, whereas the sn-1 and sn-3 positions are commonly occupied by unsaturated fatty acids such as oleic and linoleic2,3. In infant formula, palmitic acid is primarily linked to the sn-1 and sn-3 positions of the triglyceride molecule3.
Research shows that the position of the individual fatty acids on the triglyceride molecule plays an important role in their absorption. Due to the different positioning of the palmitic acid in infant formula, absorption is poorer than breast milk. For this reason, higher amounts of palmitic acids are found in the stools of formula-fed infants than breastfed infants3 and this in turn is correlated with harder stools.
In recent studies, infants fed on formula with an increased proportion of palmitic acid at the sn-2 position had softer stools containing a lower proportion of palmitic acid. They also had reduced formation of insoluble calcium-fatty acid soaps and their stool biochemistry and characteristics were intermediate between those seen in breastfed infants and those seen in infants fed standard formula3, 5, 6, 7, 8.
Breast milk also contains two particularly important long chain polyunsaturated fatty acids (LCPs); the omega-6 fatty acid, arachidonic acid (AA) and the omega-3 fatty acid, docosahexaenoic acid (DHA)9, 10. LCPs are important components of cell membranes and play a key role in the development of the brain, eye, and nervous system11, 12. Although LCPs can be made within the body from the essential fatty acids linoleic acid and alpha-linolenic acid, infants have a high demand for them and benefit from having LCPs in their diet9.
Following scientific workshops in 1999 and 2008, experts recommended the minimum levels of AA and DHA that should be added to infant formulae13, 14 to support visual and cognitive development.