Cholesterol is present in tissues and plasma. It is available either as free cholesterol or as a storage form attached to a long chain fatty acid as cholesteryl ester. It is synthesised in many tissues from Acetyl-CoA and is ultimately eliminated from the body in the bile as cholesterol or bile salts. Cholesterol is the precursor of all other steroids in the body such as corticosteroids, sex hormones, bile acids, and vitamin D.