Lipids are essential nutrients for life. However a lipid intake which is excessive (quantitative aspect) or non balanced (qualitative aspect), a deficient intake of some polyunsaturated fatty acids, a lack of efficacy in digestion/absorption, a disturbed metabolism, will have a negative impact on the functioning of our body. After defining the key steps involved in the bioavailability of lipids, we will discuss strategies for controlling each of these steps, to finally end on a synthesis about the properties of the ideal lipid matrices for health.