Conjugated bile salts are the result of primary bile salts bonding to either taurine or glycine amino acids within the hepatocyte where, for example, cholate becomes either taurocholic acid or glycocholic acid respectively.
Bile salts are found in bile, a secretion produced by liver cells to aid digestion. Although bile is 95% water, bile salts are its most prominent organic solutes and play a major role in fat emulsification. Human bile contains at least twelve bile salts. Only two of these are primary or synthesized in the liver. Secondary bile salts are synthesized by the intestinal flora.