Final answer:
The lacteal in the small intestine absorbs and transports fats. Most nutrients are absorbed by transport mechanisms at the apical surface of enterocytes.
Step-by-step explanation:
The structure in the small intestine that absorbs and transports fats is the lacteal. Most nutrients are absorbed by transport mechanisms at the apical surface of enterocytes. However, lipids, fat-soluble vitamins, and most water-soluble vitamins are emulsified into micelles and carried to the surface of the enterocytes, where they release their fats to diffuse across the cell membrane. The fats are then reassembled into triglycerides and mixed with other lipids and proteins into chylomicrons that pass into the lacteals.