The primary enzyme for digesting cholesterol esters in the small intestine is called:

The enzyme is cholesterol esterase. This enzyme is found in the pancreatic juice and is usually secreted by the exocrine pancreas. Cholesterol esterase digests cholesterol esters in the lumen of the small intestine into free fatty acids and cholesterol. In the small intestine, bile salts such as cholate and its conjugate is required to stabilized this enzyme in its polymeric form and protect it from proteolytic hydrolysis.